哈佛商学院对管理学发展的贡献.doc

The Contribution of the Harvard Business School ? This paper was written at the invitation of Robert S. Kaplan for presentation at the history colloquium on April 17-18, 2008 in celebration of the 100th anniversary of the Harvard Business School. The author expresses his gratitude to Jeff Cronin for research assistance and to Laura Peimer (Archivist, Baker Library Historical Collections) for her unfailing advice and assistance. The author expresses gratitude to Charles A. Anderson, Shannon Anderson, Harold Bierman, Jr., Jacob G. Birnberg, William J. Bruns, Stanley Buchin, Charles Christenson, William W. Cooper, Gordon B. Davis, Thomas R. Dyckman, Marc J. Epstein, William L. Ferrara, Peter A. Firmin, Michael H. Granof, C. Jackson Grayson, Jr., David F. Hawkins, Regina E. Herzlinger, Charles T. Horngren, Robert K. Jaedicke, Robert S. Kaplan, Kimball Kehoe, F. Warren McFarlan, Alfred Rappaport, Gordon Shillinglaw, George J. Staubus, Robert J. Swieringa, and Abraham Zaleznik for comments on earlier drafts. The author’s e-mail address is HYPERLINK mailto:sazeff@ sazeff@ Italics used in quoted material appeared in the original. Stephen A. Zeff Rice June 2008 The Contribution of the Harvard Introduction The ascendancy of management control at the Harvard Business School occurred over a period of decades. In order to appreciate the stages in the development in thinking by the faculty across the years, it is instructive to review the evolution of the accounting curriculum from The focus of this paper is therefore mainly on the evolution of the accounting cum control curriculum, and how and why it changed. Harvard Business School was not alone in forging this development. Comparable development was noticeable at Massachusetts Institute of Technology (MIT), across the Charles River. And the The paper begins with a digression in which three leadership roles identified with the Business School prior to Second World War are sketched. The author believes that these role