Faculty and Research

Books

Kaplan, Robert S., and David P. Norton. Execution Premium: Linking Strategy to Operations for Competitive Advantage. Harvard Business School Press, 2008.

Kaplan, R. S., and Steven R. Anderson. Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits. Boston: Harvard Business School Press, 2007.

Atkinson, Anthony A., R. S. Kaplan, Ella Mae Matsumura, and S. Mark Young. Management Accounting. 5th ed. Upper Saddle River, N.J.: Pearson Prentice Hall, 2007.

Kaplan, R. S., and David P. Norton. Alignment: Using the Balanced Scorecard to Create Corporate Synergies. Boston: Harvard Business School Press, 2006.

Kaplan, Robert S., and David P. Norton. Strategy Maps: Converting Intangible Assets into Tangible Outcomes. Boston: Harvard Business School Publishing, 2004.

Atkinson, A., R. S. Kaplan, and M. Young. Management Accounting. 4th ed. Upper Saddle River, N.J.: Prentice-Hall, 2003.

Bruns, William J., Paul M. Healy, J. H. Hertenstein, Robert S. Kaplan, and Sharon M. McKinnon. Reading Financial Reports. 2nd ed. Business Fundamentals. Boston: Harvard Business School Press, 2002.

Atkinson, A., R. Banker, R. S. Kaplan, and M. Young. Management Accounting: 3/e. Prentice-Hall, 2001.

Kaplan, Robert S., and D. P. Norton. The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment. Boston, Mass.: Harvard Business School Press, 2000.

Cooper, Robin, and Robert S. Kaplan. Design of Cost Management Systems. 2nd ed. Upper Saddle River, N.J.: Prentice Hall, 1999.

Kaplan, Robert S., and Anthony A. Atkinson. Advanced Management Accounting. 3rd ed. Upper Saddle River, N.J.: Prentice Hall, 1998.

Bruns, W. J., Jr., R. S. Kaplan, R. Cooper, A. Schleifer, and Donella Marie Rapier. Understanding Costs. Business Fundamentals Series. Boston, Mass.: Harvard Business School Press, 1998.

Kaplan, Robert S., and Robin Cooper. Cost and Effect: Using Integrated Cost Systems to Drive Profitability and Performance. Boston: Harvard Business School Press, 1998.

Kaplan, Robert S., and David P. Norton. The Balanced Scorecard: Translating Strategy into Action. Boston: Harvard Business School Press, 1996. (Nominated for the 1996 Finalist: Financial Times/ Booz-Allen & Hamilton Global Business Book Awards (1996). Winner of the Notable Contributions to Management Accounting Literature Award; Management Accounting Section, American Accounting Association.)

Kaplan, Robert S., Robin Cooper, Larry Maisel, Eileen Morrissey, and Ronald M. Oehm. Implementing Activity-Based Cost Management: Moving from Analysis to Action. Montvale, N.J.: Institute of Management Accountants, 1992. (Winner of the 1993 Notable Contributions to Management Accounting Literature Award; Management Accounting Section, American Accounting Association.)

Kaplan, Robert S., ed. Measures for Manufacturing Excellence. Boston: Harvard Business School Press, 1990.

Kaplan, Robert S., and William J. Bruns, eds. Accounting and Management: Field Study Perspectives. Boston: Harvard Business School Press, 1987.

Kaplan, Robert S., and H. Thomas Johnson. Relevance Lost: The Rise and Fall of Management Accounting. Boston: Harvard Business School Press, 1987.

Published Papers

Kaplan, Robert S., and Dylan N. Miyake. "The Balanced Scorecard." The School Administrator, February 2010.

Kaplan, Robert S., David P. Norton, and Bjarne Rugelsjoen. "Managing Alliances with the Balanced Scorecard." Harvard Business Review 88, no. 1 (January - February 2010): 114-120. Abstract

Kaplan, Robert S. "Risk Management and the Strategy Execution System." Balanced Scorecard Report 11, no. 6 (November - December 2009): 1-6.

Kaplan, R. S., Anette Mikes, R. Simons, P. Tufano, and Michael Hofmann Jr. "Managing Risk in the New World." Harvard Business Review 84, no. 10 (October 2009): 68-75.

Kaplan, Robert S., Francisco de Asis Martinez-Jerez, and Bjarne Rugelsjoen. "Managing Strategy with External Partners." Balanced Scorecard Report 11, no. 1 (January - February 2009): 1-6.

Kaplan, Robert S., and David P. Norton. "Protect Strategic Expenditures." Harvard Business Review 86, no. 12 (December 2008): 28.

Kaplan, Robert S., and David P. Norton. "Mastering the Management System." Special Issue on HBS Centennial. Harvard Business Review 86, no. 1 (January 2008): 62-77.

Anderson, Steven R., Kevin J. Prokop, and Robert S. Kaplan. "Fast-Track Profit Models: Creating the New Due-Diligence Process for Mergers and Acquisitions." Journal of Private Equity 10, no. 3 (summer 2007): 22-34.

Kaplan, Robert S., and Steven R. Anderson. "The Speed-Reading Organization: Revving up Finance with Time-Driven Activity-Based Costing." Business Finance, June 2007, 38-41.

Kaplan, Robert S., and Steven R. Anderson. "The Innovation of Time-Driven Activity-Based Costing." Journal of Cost Management 21, no. 2 (March-April 2007): 5-15.

Kaplan, Robert S., and David P. Norton. "How to Implement a New Strategy Without Disrupting Your Organization." Harvard Business Review 84, no. 3 (March 2006).

Kaplan, R. S. "The Competitive Advantage of Management Accounting." Journal of Management Accounting Research 18 (2006): 127-135.

Kaplan, R. S., and David P. Norton. "The Office of Strategy Management." Strategic Finance (October 2005): 8, 10, 59-60.

Kaplan, Robert S., and David P. Norton. "The Office of Strategy Management." Harvard Business Review 83, no. 10 (October 2005).

Kaplan, R. S. "How the Balanced Scorecard Complements the McKinsey 7-S Model." Strategy and Leadership 33, no. 3 (June 2005): 41-46.

Kaplan, Robert S., and Steven R. Anderson. "Time-Driven Activity-Based Costing." Harvard Business Review 82, no. 11 (November 2004): 131-138.

Kaplan, Robert S., and David P. Norton. "The Strategy Map: Guide to Aligning Intangible Assets." Strategy and Leadership 32, no. 5 (October-November 2004): 10-17.

Kaplan, Robert S. "Keeping Score on Community Investment." Leader to Leader 33 (summer 2004): 13-19.

Kaplan, Robert S., and David P. Norton. "How Strategy Maps Frame an Organization's Objectives." Financial Executive (March/April 2004).

Kaplan, Robert S., and Michael Nagel. "Improving Corporate Governance with the Balanced Scorecard." Directors Monthly (March 2004).

Kaplan, Robert S., and David P. Norton. "Strategy Maps." Strategic Finance (March 2004).

Kaplan, Robert S., and David P. Norton. "Measuring the Strategic Readiness of Intangible Assets." Harvard Business Review 82, no. 2 (February 2004).

Kaplan, Robert S., and Krishna G. Palepu. "Expensing Stock Options: A Fair-Value Approach." Harvard Business Review 81, no. 12 (December 2003).

Bodie, Zvi, Robert S. Kaplan, and Robert C. Merton. "Footnote Reporting Distorts Impact of Stock Options." The Boston Globe, March 16, 2003.

Bodie, Zvi, Robert S. Kaplan, and Robert C. Merton. "For the Last Time: Stock Options Are an Expense." Harvard Business Review 81, no. 3 (March 2003): 62-71. (HBS Reprint #R0303D.)

Bodie, Zvi, Robert S. Kaplan, and Robert C. Merton. "Options Should be Reflected in the Bottom Line." The Wall Street Journal, August 1, 2002.

Inamdar, Syeda Noorein, and Robert S. Kaplan. "Applying the Balanced Scorecard in Healthcare Provider Organizations." Journal of Healthcare Management (May/June 2002): 179-196.

Kaplan, Robert S., and David P. Norton. "Leading Change with the Balanced Scorecard." Financial Executive (September 2001): 64-66.

Kaplan, Robert S., and David P. Norton. "Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part II." Accounting Horizons (June 2001).

Kaplan, Robert S. "Strategic Performance Measurement and Management in Nonprofit Organizations." Nonprofit Management and Leadership 11, no. 3 (spring 2001): 353-370.

Kaplan, Robert S., and David P. Norton. "Transforming the Balanced Scorecard from Performance Measurement to Strategic Management: Part I." Accounting Horizons (March 2001): 87-104.

Kaplan, Robert S., and David P. Norton. "On Balance: A CFO Interview." CFO Magazine, February 2001, 72-78.

Kaplan, Robert S., and David P. Norton. "Building a Strategy-Focused Organization." Ivey Business Journal (May-June 2001): 12-19.

Kaplan, Robert S., and V.G. Narayanan. "Measuring and Managing Customer Profitability." Journal of Cost Management (September/October 2001): 5-15.

Kaplan, Robert S., and David P. Norton. "Having Trouble with Your Strategy? Then Map It." HBR00509. Harvard Business Review 78, no. 5 (September - October 2000): 167-176.

Kaplan, Robert S., Noorein Inamdar, Mary Lou Helfrich Jones, and Rita Menitoff. "The Balanced Scorecard: A Strategic Management System for Multi-Sector Collaboration and Strategy Implementation." Quality Management in Health Care (summer 2000): 21-39.

Cooper, Robin, and Robert S. Kaplan. "The Promise--and Peril--of Integrated Cost Systems." HBR 98403. Harvard Business Review 76, no. 4 (July - August 1998): 109-119.

Kaplan, Robert S. "Innovation Action Research: Creating New Management Theory and Practice." Journal of Management Accounting Research 10 (1998): 89-118.

Kaplan, Robert S., Dan Weiss, and Eyal Desheh. "Transfer Pricing with ABC." Management Accounting (May 1997): 20-28. (Winner of the 1999 Lybrand Certificate of Merit Award presented by Institute of Management Accountants.)

Kaplan, Robert S., and David Norton. "Why Does Business Need a Balanced Scorecard? Part I." Journal of Strategic Performance Measurement (February/March 1997): 5-11.

Kaplan, Robert S., and David Norton. "Why Does Business Need a Balanced Scorecard? Part II." Journal of Cost Management (May/June 1997): 5-10.

Kaplan, Robert S., and David Norton. "Why Does Business Need a Balanced Scorecard? Part II." Journal of Strategic Performance Measurement 1, no. 3 (June/July 1997): 5-10.

Kaplan, Robert S., and David Norton. "Linking the Balanced Scorecard to Strategy." California Management Review 39, no. 1 (fall 1996): 53-79.

Kaplan, Robert S., and David Norton. "Knowing the Score." Financial Executive (November-December 1996): 30-33.

Kaplan, Robert S., and David Norton. "Strategic Learning and the Balanced Scorecard." Strategy and Leadership (September-October 1996): 18-24.

Kaplan, Robert S., and David Norton. "Using the Balanced Scorecard as a Strategic Management System." Harvard Business Review 74, no. 1 (January-February 1996): 75-85. (Reprint #96107.)

Kaplan, Robert S. "New Roles for Management Accountants." Journal of Cost Management (fall 1995): 6-13.

Argyris, Chris, and Robert S. Kaplan. "Implementing New Knowledge: The Case of Activity-Based Costing." Accounting Horizons 8, no. 3 (September 1994): 83-105.

Kaplan, Robert S. "Flexible Budgeting in an Activity-Based Costing Framework." Accounting Horizons (June 1994): 104-109.

Kaplan, Robert S. "Devising a Balanced Scorecard Matched to Business Strategy." Planning Review (September-October 1994): 15-17, 19, 48.

Kaplan, Robert S. "Management Accounting (1984-1994): Development of New Practice and Theory." Management Accounting Research 5, nos. 3-4 (September/December 1994): 247-260.

Kaplan, Robert S. "Research Opportunities in Management Accounting." Journal of Management Accounting Research (fall 1993): 1-14.

Kaplan, Robert S., and David Norton. "Putting the Balanced Scorecard to Work." Harvard Business Review 71, no. 5 (September-October 1993): 134-147. (Reprint #93505.)

Kaplan, Robert S. "From ABC to ABM." Management Accounting (November 1992): 54-57.

Kaplan, Robert S. "In Defense of Activity-Based Cost Management." Management Accounting (November 1992): 58-63.

Kaplan, Robert S., and Robin Cooper. "Activity-based Systems: Measuring the Costs of Resource Usage." Accounting Horizons (September 1992): 1-13.

Kaplan, Robert S., and David Norton. "The Balanced Scorecard: Measures that Drive Performance." Harvard Business Review 70, no. 1 (January-February 1992): 71-79. (Reprint #92105.)

Kaplan, Robert S. "The Topic of Quality in Business School Education and Research." Selections (autumn 1991): 13-22.

Kaplan, Robert S. "New Systems for Measurement and Control." Engineering Economist (spring 1991): 201-218.

Cooper, Robin, and Robert S. Kaplan. "Profit Priorities from Activity-Based Costing." Harvard Business Review 69, no. 3 (May-June 1991): 130-135.

Kaplan, Robert S. "Accounting for Technology Costs." Enterprise (winter 1990): 8-12.

Kaplan, Robert S. "Contribution Margin Analysis: No Longer Relevant/Strategic Cost Management: The New Paradigm." Journal of Management Accounting Research (fall 1990): 2-15.

Kaplan, Robert S. "Measures for Manufacturing Excellence: A Summary." Journal of Cost Management for the Manufacturing Industry (fall 1990): 22-29.

Kaplan, Robert S. "The Four Stage Model of Cost Systems Design." Management Accounting (February 1990).

Banker, R., S. Datar, and Robert S. Kaplan. "Productivity Measurement and Management Accounting." Journal of Accounting, Auditing and Finance 4, no. 4 (fall 1989): 528-554.

Kaplan, Robert S. "Connecting the Research-Teaching-Practice Triangle." Accounting Horizons (March 1989): 129-132.

Kaplan, Robert S. "Management by Accounting is Not Management Accounting." Forum. CFO Magazine, July 1988.

Cooper, Robin, and Robert S. Kaplan. "Measure Costs Right: Make the Right Decisions." Harvard Business Review 66, no. 5 (September-October 1988): 96-103.

Kaplan, Robert S. "One Cost System Isn't Enough." Harvard Business Review 66, no. 1 (January-February 1988): 61-66.

Kaplan, Robert S. "Relevance: Putting 'Management' Back into Management Accounting." The Consultants Forum 5, no. 2 (1988): 6-11.

Kaplan, Robert S. "The Rise and Fall of Management Accounting." Management Accounting (January 1987): 22-30.

Kaplan, Robert S. "Must CIM be Justified by Faith Alone?" Harvard Business Review 64, no. 2 (March-April 1986): 87-95.

Kaplan, Robert S. "The Role for Empirical Research in Management Accounting." Accounting, Organizations and Society 11, nos. 4-5 (1986): 429-452.

Kaplan, Robert S. "Cost Accounting: A Revolution in the Making." Corporate Accounting (spring 1985): 10-16.

Kaplan, Robert S. "Evolution of Management Accounting." The Accounting Review (July 1984): 390-418.

Kaplan, Robert S. "Yesterday's Accounting Undermines Production." Harvard Business Review 62, no. 4 (July-August 1984): 95-101.

Kaplan, Robert S. "Measuring Manufacturing Performance: A New Challenge for Management Accounting Research." The Accounting Review 58 (October 1983): 686-705.

Kaplan, Robert S. "A Financial Planning Model for an Analytic Review: The Case of a Savings and Loan Association." Auditing: A Journal of Practice and Theory (spring 1983): 52-65.

Kaplan, Robert S., and J. Richard Dietrich. "Empirical Analysis of the Commercial Loan Classification Decision." The Accounting Review 57 (January 1982): 18-38.

Kaplan, Robert S., and Hiroyuki Itami. "An Activity Analysis Approach to Unit Costing with Multiple Interactive Products." Management Science 26, no. 8 (August 1980): 826-839.

Kaplan, Robert S., and Gabriel Urwitz. "Statistical Models of Bond Ratings: A Methodological Inquiry." Journal of Business (April 1979): 231-261.

Kaplan, Robert S., Hai Hong, and Gershon Mandelker. "Pooling vs. Purchase: The Effects of Accounting for Mergers on Stock Prices." The Accounting Review 53 (January 1978): 31-47.

Kaplan, Robert S. "Purchasing Power Gains on Debt: The Effect of Expected and Unexpected Inflation." The Accounting Review 52 (April 1977): 369-378.

Kaplan, Robert S. "Analysis and Control of Nurse Staffing." Health Services Research 10 (fall 1975): 278-296.

Kaplan, Robert S. "Investigation and the Significance of Cost Variances: Survey and Extensions." Journal of Accounting Research 13 (fall 1975): 278-296.

Kaplan, Robert S. "A Synthesis." Studies on Statistical Methodology in Auditing, Supplement. Journal of Accounting Research 13 (1975): 134-142.

Kaplan, Robert S. "Sample Size Computations in Dollar Unit Sampling." Studies on Statistical Methodology in Auditing, Supplement. Journal of Accounting Research 13 (1975): 126-133.

Kaplan, Robert S., and Sam Leinhardt. "The Spatial Distribution of Urban Pharmacies." Medical Care 13 (January 1975): 37-46.

Kaplan, Robert S., and Ulf Peter Welam. "Overhead Allocation with Imperfect Markets and Nonlinear Technology." The Accounting Review 49 (July 1974): 477-484.

Kaplan, Robert S., Howard M. Taylor, Robert Gourley, and Charles Lawrence. "Natural Selection of Life History Attibutes: An Analytical Approach." Theoretical Population Biology 5, no. 1 (February 1974).

Kaplan, Robert S. "Variable and Self-Service Costs in Reciprocal Allocation Models." The Accounting Review 48 (October 1973): 738-748.

Kaplan, Robert S. "Statistical Sampling in Auditing with Auxiliary Information Estimators." Journal of Accounting Research 11 (fall 1973): 238-258.

Kaplan, Robert S. "A Stochastic Model for Auditing." Journal of Accounting Research 11 (spring 1973): 38-46.

Kaplan, Robert S., and Richard Roll. "Accounting Changes and Stock Prices." Financial Analysts Journal (January-February 1973): 48-53.

Kaplan, Robert S., and Sam Leinhardt. "Determinants of Physician Office Location." Medical Care 11 (September-October 1973): 406-415.

Kaplan, Robert S., and Roman L. Weil. "Risk and the Value Line Contest." Financial Analysts Journal (July-August 1973): 48-53.

Kaplan, Robert S., Lester Lave, and Samuel Leinhardt. "The Efficacy of a Comprehensive Health Project: An Empirical Analysis." Journal of the American Public Health Association 62 (July 1972): 924-930.

Kaplan, Robert S., and Lester Lave. "Further Thoughts on Patient Incentives." Health Services Research 7 (summer 1972): 148-150. (see first article, "Patient Incentives and Hospital Insurance," Health Services Research (winter 1971): 288-300.)

Kaplan, Robert S., and Richard Roll. "Investor Evaluation of Accounting Information: Some Empirical Evidence." Journal of Business 45 (April 1972): 225-257.

Kaplan, Robert S. "Stochastic Growth Models." Management Science 18 (January 1972): 249-264.

Kaplan, Robert S., and Lester Lave. "Patient Incentives and Hospital Insurance." Health Services Research 6 (winter 1971): 288-300. (see also "Further Thoughts on Patient Incentives," Health Services Research (summer 1972): 148-150.)

Kaplan, Robert S., and Allan Shocker. "Discount Effects on Media Plans." Journal of Advertising Research 11 (June 1971): 37-43.

Kaplan, Robert S., and Gerald Thompson. "Overhead Allocation via Mathematical Programming Models." The Accounting Review (April 1971): 352-364.

Kaplan, Robert S., and Yuri Ijiri. "A Model for Integrating Sampling Objectives in Auditing." Journal of Accounting Research 9 (spring 1971): 73-87.

Kaplan, Robert S., Mark Eisner, and John Soden. "Admissible Decision Rules for the E-Model of Chance-Constrained Programming." Management Science 17 (January 1971): 337-353.

Kaplan, Robert S., and John Soden. "On the Objective Function for the Sequential P-Model of Chance-Constrained Programming." Operations Research 9 (January-February 1971): 105-141.

Kaplan, Robert S., and Yuri Ijiri. "The Four Roles of Sampling in Auditing: Representative, Corrective, Protective and Preventive." Management Accounting 52 (December 1970): 42-44.

Kaplan, Robert S. "A Dynamic Inventory Model with Stochastic Lead Times." Management Science 16 (March 1970): 491-507.

Kaplan, Robert S., and Yuri Ijiri. "Sequential Models in Probabilistic Depreciation." Journal of Accounting Research 8 (spring 1970): 34-46.

Kaplan, Robert S., and Yuri Ijiri. "Probabilistic Depreciation and Its Implications for Group Depreciation." 75th Anniversary Edition. The Accounting Review 44 (October 1969): 743-756.

Kaplan, Robert S. "Optimal Investigation Strategies with Imperfect Information." Journal of Accounting Research 7 (spring 1969): 32-43.

Kaplan, Robert S. "Management Accounting in Advanced Technological Environments." Science (25 August 1989): 819-823.

Book Chapters

Kaplan, Robert S. "Conceptual Foundations of the Balanced Scorecard." 1.03 of Handbook of Management Accounting Research. Vol. 3, edited by Christopher S. Chapman, Anthony G. Hopwood and Michael D. Shields. Elsevier Science & Technology Books, 2009. Abstract

Kaplan, Robert S., and David P. Norton. "Use the Balanced Scorecard to Partner with Strategic Constituents: Employees, Customers, Suppliers, and Communities." Chap. 2 in Partnering: The New Face of Leadership, edited by Larraine Segil, Marshall Goldsmith and James Belasco, 9-33. New York: AMACOM Division of American Management Association, 2002.

Kaplan, Robert S. "Activity-Based Costing." A4 of Cost Management for Service Industries, edited by James B. Edwards. Boston: Warren, Gorham & Lamont, 1999.

Kaplan, Robert S. "Companies as Laboratories." In The Relevance of a Decade: Essays to Mark the First Ten Years of the Harvard Business School Press, edited by Paula B. Duffy. Boston, Mass.: Harvard Business School Press, 1994.

Kaplan, Robert S. "Limitations of Cost Accounting in Advanced Manufacturing Environments." In Measures for Manufacturing Excellence. Vol. 2, edited by R. S. Kaplan, 15-38. Accounting and Control Series. Boston, Mass.: Harvard Business School Press, 1990.

Kaplan, Robert S. "Originality in Management Accounting Systems: Field Studies of the Processes." In New Directions in Creative and Innovative Management, edited by Y. Ijiri and R. L. Kuhn, 103-114. Cambridge, Mass.: Ballinger, 1988.

Kaplan, Robert S. "Research Cultures in Management Accounting: Empirical Research." In Accounting and Culture, edited by Barry E. Cushing, 78-87. Sarasota: American Accounting Association, 1987.

Kaplan, Robert S., and Robin Cooper. "How Cost Accounting Systematically Distorts Product Costs." Chap. 8 in Accounting and Management: Field Study Perspectives, edited by W. J. Bruns Jr. and R. S. Kaplan, 204-228. Boston: Harvard Business School Press, 1987.

Kaplan, Robert S. "The Role of Field Studies in Accounting Research and the Development of Accounting." Introduction to Accounting and Management: Field Study Perspectives, edited by W. J. Bruns Jr. and R. S. Kaplan, 1-14. Boston: Harvard Business School Press, 1987.

Kaplan, Robert S. "Regaining Relevance." In Cost Accounting, Robotics, and the New Manufacturing Environment, Sarasota, Fla.: American Accounting Association, 1987.

Kaplan, Robert S. "Quantitative Models for Management Accounting in Today's Production Environment." Chap. 7 in Research & Current Issues in Management Accounting., 103-115, edited by M. Bromwich and A. Hopwood. Pitman Press, 1986.

Kaplan, Robert S. "Strategic Cost Analysis." In Cost Accounting for the '90s: The Challenge of Technological Change, Montvale, N.J.: National Association of Accountants, 1986.

Kaplan, Robert S. "Accounting Lag: The Obsolescence of Cost Accounting Systems." Chap. 5 in The Uneasy Alliance: Managing the Productivity-Technology Dilemma, edited by R. Hayes, K. Clark and C. Lorenz, 195-226. Boston: Harvard Business School Press, 1985.

Kaplan, Robert S. "Statistical Methods for Auditing and Accounting." Chap. 1 in Handbook of Modern Accounting. 3rd ed. Edited by Sidney Davidson and Roman L. Weil. New York: McGraw-Hill, 1983. (Similar chapter also appeared in 2nd ed., 1977.)

Kaplan, Robert S. "The Impact of Management Accounting Research on Policy and Practice." In The Impact of Accounting Research on Policy and Practice, edited by John W. Buckley. Arthur Young Professors' Roundtable, 1981.

Kaplan, Robert S. "Should Accounting Standards be Set inthe Public or Private Sector?" In Regulation and the Accounting Profession, edited by John W. Buckley and J. Fred Weston, 178-195. Belmont, Calif.: Wadsworth, 1980.

Kaplan, Robert S. "A Comparison of Rates of Return to Social Security Retirees under Wage and Price Indexing." In Financing Social Security, edited by Colin D. Campbell, 119-144. Washington, D.C.: American Enterprise Institute for Public Policy Research, 1979.

Kaplan, Robert S. "Information Content of Financial Accounting Numbers: A Survey of Empirical Evidence." In The Impact of Accounting Research on Practice and Disclosure, edited by A. Rashad Abdel-Khalik and Thomas Keller, 134-173. Durham, N.C.: Duke University Press, 1978.

Kaplan, Robert S. "Management Accounting in Hospitals: A Case Study." In Accounting for Social Goals: Budgeting and Analysis of Nonmarket Projects, edited by J. L. Livingstone and S. Gunn, 131-148. New York: Harper & Row Publishers Inc., 1974.

Other Papers

Kaplan, Robert, Robert C. Merton, and Scott Richard. "Disclose the Fair Value of Complex Securities." FT.com, August 2009. (op-ed.)

Kaplan, Robert S. "The Demise of Cost and Profit Centers." Harvard Business School Working Paper, No. 07-030, December 2006.

Kaplan, Robert S., and Michael E. Nagel. "Improving Corporate Governance with the Balanced Scorecard." Harvard Business School Working Paper, No. 04-044, 2003.

Kaplan, Robert S. "Social Enterprise Series No.11 - Strategic Performance Measurement in Non-Profit and Governmental Organizations." Harvard Business School Working Paper, No. 99-103, 1999.

Salmon, Walter J., Robert S. Kaplan, and Marci K. Dew. "The Economics of Variety." Report, Food Marketing Institute, Washington, D.C., 1999.

Kaplan, Robert S. "Indexing Social Security: An Analysis of the Issues." American Enterprise Institute, Washington, D.C., 1977.

Kaplan, Robert S. "Financial Crisis in the Social Security System." Domestic Affairs Study Report Series, No. 47, American Enterprises Institute, Washington, D.C., 1976.

Kaplan, Robert S. "Tax Policies of U.S. and Foreign Nations in Support of R&D and Innovation." Report, National Science Foundation, 1976.

Kaplan, Robert S., and Roman L. Weil. "An Actuarial Audit of the Social Security System." Report, United States Department of Treasury, 1974.

Presentations

Kaplan, Robert S. "Comments on 'The Commission on Auditors' Responsibilites: Report of Tentative Conclusions." Paper presented at the Stanford Lecture in Accounting, Price Waterhouse Foundation, April 1997.

Kaplan, Robert S. "Keynote Address." In The Total Quality Forum: Forging Strategic Links with Higher Education: A Report of Proceedings. Procter & Gamble Company (The), Cincinnati, Ohio, August 1991. (pp. 4-10.)

Kaplan, Robert S. "Developing a Financial Planning Model for An Analytic Review: A Feasibility Study." Paper presented at the Symposium on Audit Research III, University of Illinois, Urbana, January 1979.

Kaplan, Robert. "Applications of Quantitative Models in Managerial Accounting: A State of the Art Survey." 1976-1977 Robert Beyer Lecture Series Series, University of Wisconsin, January 1977.

Kaplan, Robert S. "The Roles for Research and Development in Auditing." Paper presented at the Symposium on Audit Research II, University of Illinois, Urbana, January 1977.

Teaching and Training Materials

Kaplan, Robert S. Building Strategy-Focused Organizations with the Balanced Scorecard. Faculty Seminar Series. Boston: Harvard Business School Publishing, 2003. Cd-rom. (Faculty Lecture: HBSP Product Number 5356C.)

HBS Course Materials

Kaplan, Robert S. "ABC Pen Factory Tutorial." Harvard Business School HBSP Online Case Products 103-704.

Hawkins, David F., Robert S. Kaplan, and Gregory S. Miller. "Accounting at MacCloud Winery." Harvard Business School Case 105-081.

Kaplan, Robert S., and Tatiana Sandino. "Accounting for Computer Software Development Costs." Harvard Business School Note 102-034.

Kaplan, Robert S., and David Kiron. "Accounting Fraud at WorldCom." Harvard Business School Case 104-071.

Kaplan, Robert S. "Accounting Fraud at WorldCom (TN)." Harvard Business School Teaching Note 105-083.

Kaplan, Robert S. "Accounting Problems." Harvard Business School Exercise 103-068.

Kaplan, Robert S. "Activity-Based Costing and Capacity." Harvard Business School Note 105-059.

Kaplan, Robert S., and Norman Klein. "Activity-Based Management at Stream International." Harvard Business School Case 196-134.

Kaplan, Robert S. "Activity-Based Management at Stream International TN." Harvard Business School Teaching Note 198-079.

Kaplan, Robert S., and Ricardo Reisen de Pinho. "Amanco: Developing the Sustainability Scorecard." Harvard Business School Case 107-038.

Kaplan, Robert S. "Amanco: Developing the Sustainability Scorecard (TN)." Harvard Business School Teaching Note 108-100.

Kaplan, Robert S. "American Bank." Harvard Business School Case 187-194.

Kaplan, Robert S. "American Bank, Teaching Note." Harvard Business School Teaching Note 189-101.

Kaplan, Robert S., and Christina L. Darwall. "Anagene, Inc." Harvard Business School Case 102-030.

Kaplan, Robert S. "Anagene, Inc. TN." Harvard Business School Teaching Note 102-078.

Kaplan, Robert S. "Analog Devices, Inc.: The Half-Life System." Harvard Business School Case 190-061.

Kaplan, Robert S. "Analog Devices, Inc.: The Half-Life System, Teaching Note." Harvard Business School Teaching Note 191-103.

Campbell, Dennis, Robert S. Kaplan, and Joan Ronayne. "Assabet Holdings (A)." Harvard Business School Case 107-009.

Campbell, Dennis, and Robert S. Kaplan. "Assabet Holdings (B): Customer Segment Profitability." Harvard Business School Supplement 107-011.

Campbell, Dennis, and Robert S. Kaplan. "Assabet Holdings (C): Activity Based Budgeting." Harvard Business School Case 107-032.

Kaplan, Robert S. "Assigning Support Department Expenses to Production Cost Centers (A)." Harvard Business School Note 197-046.

Kaplan, Robert S. "Assigning Support Department Expenses to Production Cost Centers (B): Flexible Budgets." Harvard Business School Note 197-048.

Kaplan, Robert S. "AT&T Paradyne." Harvard Business School Case 195-165.

Kaplan, Robert S. "AT&T Paradyne TN." Harvard Business School Teaching Note 199-011.

Kaplan, Robert S., and Bjorn N. Jorgensen. "Borealis." Harvard Business School Case 102-048.

Kaplan, Robert S., and Dennis Campbell. "Boston Lyric Opera." Harvard Business School Case 101-111.

Kaplan, Robert S. "Boston Lyric Opera TN." Harvard Business School Teaching Note 102-074.

Kaplan, Robert S. "Bureau of Engraving and Printing, The: Determining the True Cost of Money (A)." Harvard Business School Case 191-094.

Kaplan, Robert S. "Bureau of Engraving and Printing, The: Determining the True Cost of Money (B)." Harvard Business School Supplement 191-095.

Hertenstein, Julie H., and Robert S. Kaplan. "Burlington Northern: The ARES Decision (A)." Harvard Business School Case 191-122.

Kaplan, Robert S., and Julie H. Hertenstein. "Burlington Northern: The ARES Decision (A) and (B) TN." Harvard Business School Teaching Note 193-034.

Hertenstein, Julie H., and Robert S. Kaplan. "Burlington Northern: The ARES Decision (B)." Harvard Business School Case 191-123.

Kaplan, Robert S. "Burlington Northern: The ARES Decision (B), Abridged." Harvard Business School Case 193-090.

Kaplan, Robert S. "Chadwick, Inc.: The Balanced Scorecard." Harvard Business School Case 193-091.

Kaplan, Robert S. "Chadwick, Inc.: The Balanced Scorecard (Abridged)." Harvard Business School Case 196-124.

Kaplan, Robert S. "Chemical Bank TN." Harvard Business School Teaching Note 198-090.

Kaplan, Robert S., and Norman Klein. "Chemical Bank: Implementing the Balanced Scorecard." Harvard Business School Case 195-210.

Kaplan, Robert S. "City of Charlotte (A)." Harvard Business School Case 199-036.

Kaplan, Robert S. "City of Charlotte (B)." Harvard Business School Case 199-043.

Kaplan, Robert S. "Classic Pen Company, The: Developing an ABC Model." Harvard Business School Case 198-117.

Kaplan, Robert S. "Classic Pen Company: Developing an ABC Model TN." Harvard Business School Teaching Note 199-029.

Kaplan, Robert S., and Srikant M. Datar. "Co-operative Bank, The." Harvard Business School Case 195-196.

Kaplan, Robert S. "Co-operative Bank, The TN." Harvard Business School Teaching Note 198-078.

Kaplan, Robert S. "Committed and Flexible Resources." Harvard Business School Note 197-078.

Kaplan, Robert S. "Cost System Analysis." Harvard Business School Note 195-181.

Goldberg, Ray A., and Robert S. Kaplan. "Cott Corp.: Private Label in the 1990s." Harvard Business School Case 594-031.

Kaplan, Robert S. "Dakota Office Products." Harvard Business School Case 102-021.

Kaplan, Robert S. "Dakota Office Products TN." Harvard Business School Teaching Note 102-076.

Kaplan, Robert S. "Decentralization." Harvard Business School Note 101-094.

Kaplan, Robert S. "Depreciation, Price Level Adjustments, and the Cost of Capital: Technical Note." Harvard Business School Note 196-111.

Kaplan, Robert S. "Domestic Auto Parts." Harvard Business School Case 105-078.

Kaplan, Robert S. "Domestic Auto Parts (TN)." Harvard Business School Teaching Note 107-087.

Kaplan, Robert S. "Elkay Plumbing Products Division." Harvard Business School Case 110-007.

Kaplan, Robert S. "Euclid Engineering." Harvard Business School Case 193-031.

Kaplan, Robert S. "Euclid Engineering TN." Harvard Business School Teaching Note 199-018.

Healy, Paul M., Amy P. Hutton, Robert S. Kaplan, and Krishna G. Palepu. "Financial Reporting Environment, The." Harvard Business School Note 102-029.

Kaplan, Robert S. "First Commonwealth Financial Corporation." Harvard Business School Case 104-042.

Kaplan, Robert S. "First Commonwealth Financial Corporation (TN)." Harvard Business School Teaching Note 204-171.

Kaplan, Robert S., and Monica Nah Lee. "Fulton County School System: Implementing the Balanced Scorecard." Harvard Business School Case 107-029.

Kaplan, Robert S. "Indianapolis: Activity-Based Costing of City Services (A)." Harvard Business School Case 196-115.

Kaplan, Robert S. "Indianapolis: Activity-Based Costing of City Services (A) and (B) TN." Harvard Business School Teaching Note 198-066.

Kaplan, Robert S. "Indianapolis: Activity-Based Costing of City Services (B)." Harvard Business School Supplement 196-117.

Martinez-Jerez, Francisco de Asis, Robert S. Kaplan, and Katherine Miller. "Infosys' Relationship Scorecard: Measuring Transformational Partnerships." Harvard Business School Case 109-006.

Cooper, Robin, and Robert S. Kaplan. "Ingersoll Milling Machine Co." Harvard Business School Case 186-189.

Kaplan, Robert S. "Ingersoll Milling Machine Co., Teaching Note." Harvard Business School Teaching Note 188-053.

Kaplan, Robert S. "Introduction to Activity-Based Costing." Harvard Business School Note 197-076.

Kaplan, Robert S. "Investing to Develop Future Capabilities." Harvard Business School Note 198-116.

Kaplan, Robert S. "John Deere Component Works (A)." Harvard Business School Case 187-107.

Kaplan, Robert S. "John Deere Component Works (A) and (B), Teaching Note." Harvard Business School Teaching Note 188-049.

Kaplan, Robert S. "John Deere Component Works (B)." Harvard Business School Case 187-108.

Kaplan, Robert S. "Kanthal (A)." Harvard Business School Case 190-002.

Kaplan, Robert S. "Kanthal (A) and (B), Teaching Note." Harvard Business School Teaching Note 190-115.

Kaplan, Robert S. "Kanthal (B)." Harvard Business School Supplement 190-003.

Kaplan, Robert S. "Kemps LLC: Introducing Time-Driven ABC." Harvard Business School Case 106-001.

Kaplan, Robert S. "Kemps LLC: Introducing Time-Driven ABC (TN)." Harvard Business School Teaching Note 107-084.

Kaplan, Robert S. "Liability Problems." Harvard Business School Exercise 102-035.

Kaplan, Robert S. "Manufacturers Hanover Corp.: Customer Profitability Report." Harvard Business School Case 191-068.

Kaplan, Robert S. "Manufacturers Hanover Corp.: Customer Profitability Report, Teaching Note." Harvard Business School Teaching Note 191-208.

Kaplan, Robert S. "Maxwell Appliance Controls." Harvard Business School Case 192-058.

Kaplan, Robert S. "Maxwell Appliance Controls TN." Harvard Business School Teaching Note 199-016.

Kaplan, Robert S. "Metabo GmbH & Co. KG." Harvard Business School Case 189-146.

Kaplan, Robert S. "Metabo GmbH & Co. KG, Teaching Note." Harvard Business School Teaching Note 191-098.

Kaplan, Robert S., Alberto Ballve, and Antonio Davila. "Microsoft Latin America." Harvard Business School Case 100-040.

Kaplan, Robert S., and Alberto Ballve. "Microsoft Latin America TN." Harvard Business School Teaching Note 101-004.

Kaplan, Robert S., Jonathan B. Schiff, and Stanley Abraham. "MiCRUS: Activity-Based Management for Business Turnaround." Harvard Business School Case 101-070.

Kaplan, Robert S. "Midwest Office Products." Harvard Business School Case 104-073.

Kaplan, Robert S. "Midwest Office Products (TN)." Harvard Business School Teaching Note 105-084.

Kaplan, Robert S. "Mobil USM&R (A): Linking the Balanced Scorecard." Harvard Business School Case 197-025.

Kaplan, Robert S. "Mobil USM&R (A1)." Harvard Business School Case 197-120.

Kaplan, Robert S. "Mobil USM&R (A2)." Harvard Business School Case 197-121.

Kaplan, Robert S. "Mobil USM&R (B): New England Sales and Distribution." Harvard Business School Case 197-026.

Kaplan, Robert S. "Mobil USM&R (C): Lubricants Business Unit." Harvard Business School Case 197-027.

Kaplan, Robert S. "Mobil USM&R (D): Gasoline Marketing." Harvard Business School Case 197-028.

Kaplan, Robert S. "Mobil USM&R Series TN." Harvard Business School Teaching Note 198-044.

Kaplan, Robert S., and Syeda Noorein Inamdar. "Montefiore Medical Center." Harvard Business School Case 101-067.

Kaplan, Robert S. "MRC, Inc. (Consolidated), Teaching Note." Harvard Business School Teaching Note 289-055.

Kaplan, Robert S. "Mueller-Lehmkuhl GmbH (Abridged)." Harvard Business School Case 189-008.

Kaplan, Robert S. "New Profit Inc.: Governing the Nonprofit Enterprise." Harvard Business School Case 100-052.

Kaplan, Robert S., and Amy P. Hutton. "Peoria Engine Plant (A)." Harvard Business School Case 193-082.

Kaplan, Robert S., and Amy P. Hutton. "Peoria Engine Plant (A) and (B) TN." Harvard Business School Teaching Note 193-186.

Kaplan, Robert S., and Amy P. Hutton. "Peoria Engine Plant (A): (Abridged)." Harvard Business School Case 197-099.

Hutton, Amy P., and Robert S. Kaplan. "Peoria Engine Plant (B)." Harvard Business School Supplement 193-083.

Kaplan, Robert S. "Pillsbury: Customer Driven Reengineering." Harvard Business School Case 195-144.

Kaplan, Robert S. "Pillsbury: Customer Driven Reengineering TN." Harvard Business School Teaching Note 199-021.

Kaplan, Robert S. "Porsche AG." Harvard Business School Case 193-071.

Kaplan, Robert S., and Ray A. Goldberg. "The Private Label Movement." Harvard Business School Note 594-039.

Kaplan, Robert S. "Recognizing Revenues and Expenses: Realized and Earned." Harvard Business School Note 100-050.

Hutton, Amy P., and Robert S. Kaplan. "Romeo Engine Plant." Harvard Business School Case 194-032.

Kaplan, Robert S., and Amy P. Hutton. "Romeo Engine Plant (Abridged)." Harvard Business School Case 197-100.

Kaplan, Robert S. "Siemens Electric Motor Works (A) (Abridged)." Harvard Business School Case 191-006.

Kaplan, Robert S. "Sippican Corporation (A)." Harvard Business School Case 106-058.

Kaplan, Robert S. "Sippican Corporation (B)." Harvard Business School Supplement 106-060.

Kaplan, Robert S. "Sippican Corporation (TN) (A) and (B)." Harvard Business School Teaching Note 107-085.

Kaplan, Robert S. "Software Associates." Harvard Business School Case 101-038.

Kaplan, Robert S. "Software Associates (TN)." Harvard Business School Teaching Note 107-088.

Kaplan, Robert S. "Software Associates Courseware." Harvard Business School Spreadsheet Supplement 107-710.

Cooper, Robin, and Robert S. Kaplan. "Tektronix: Portable Instruments Division (A), Teaching Note." Harvard Business School Teaching Note 191-189.

Kaplan, Robert S. "Tektronix: Portable Instruments Division (B), Teaching Note." Harvard Business School Teaching Note 189-055.

Kaplan, Robert S. "Texas Eastman Co." Harvard Business School Case 190-039.

Kaplan, Robert S. "Texas Eastman Co., Teaching Note." Harvard Business School Teaching Note 191-064.

Kaplan, Robert S. "Texas Instruments: Cost of Quality (A)." Harvard Business School Case 189-029.

Kaplan, Robert S. "Texas Instruments: Cost of Quality (A) and (B), Teaching Note." Harvard Business School Teaching Note 189-112.

Kaplan, Robert S. "Texas Instruments: Cost of Quality (B)." Harvard Business School Case 189-111.

Kaplan, Robert S. "Time-Driven Activity-Based Costing." Harvard Business School Note 106-068.

Kaplan, Robert S. "Transfer Pricing." Harvard Business School Note 100-099.

Kaplan, Robert S. "Union Pacific (A)." Harvard Business School Case 186-177.

Kaplan, Robert S. "Union Pacific (A), (B), and Introduction, Teaching Note." Harvard Business School Teaching Note 187-058.

Kaplan, Robert S. "Union Pacific (B)." Harvard Business School Case 186-178.

Kaplan, Robert S. "Union Pacific, Introduction." Harvard Business School Case 186-176.

Kaplan, Robert S., and Ellen L. Kaplan / RA. "United Way of Southeastern New England (UWSENE)." Harvard Business School Case 197-036.

Kaplan, Robert S. "United Way of Southeastern New England (UWSENE) TN." Harvard Business School Teaching Note 198-043.

Kaplan, Robert S. "Using ABC to Manage Customer Mix and Relationships." Harvard Business School Note 197-094.

Kaplan, Robert S. "Using Activity-Based Costing with Budgeted Expenses and Practical Capacity." Harvard Business School Note 197-083.

Kaplan, Robert S. "Variance Analysis and Flexible Budgeting." Harvard Business School Note 101-039.

Kaplan, Robert S., and Nicole Tempest. "Wells Fargo Online Financial Services (A)." Harvard Business School Case 198-146.

Kaplan, Robert S. "Wells Fargo Online Financial Services (A) and (B) TN." Harvard Business School Teaching Note 199-058.

Kaplan, Robert S., and Nicole Tempest. "Wells Fargo Online Financial Services (B)." Harvard Business School Case 199-019.

Kaplan, Robert S. "Western Dialysis." Harvard Business School Case 101-035.

Kaplan, Robert S. "Wilkerson Company." Harvard Business School Case 101-092.

Kaplan, Robert S. "Wilkerson Company (TN)." Harvard Business School Teaching Note 104-002.

Kaplan, Robert S. "Wilmington Tap and Die." Harvard Business School Case 185-124.

Kaplan, Robert S. "Wilmington Tap and Die (Abridged)." Harvard Business School Case 189-032.

Cooper, Robin, and Robert S. Kaplan. "Winchell Lighting, Inc. (A)." Harvard Business School Case 187-074.

Kaplan, Robert S. "Winchell Lighting, Inc. (A) and (B) TN." Harvard Business School Teaching Note 192-034.

Cooper, Robin, and Robert S. Kaplan. "Winchell Lighting, Inc. (B)." Harvard Business School Supplement 187-075.