Arch GA 4.11 Robert N. Anthony Papers: (Logo)

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Arch GA 4.11
Robert N. Anthony papers
Baker Library Special Collections, Harvard Business School
Baker Library | Bloomberg Center

Soldiers Field Road
Boston, MA, 01263
specialcollectionsref@hbs.edu
https://www.library.hbs.edu/sc
(617) 495-6411
Table of Contents
Summary Information .................................................................................................................................................................. 3

Physical Location ........................................................................................................................................................................ 4
Biographical Note: ....................................................................................................................................................................... 4
Scope And Content Note: ........................................................................................................................................................... 4
Collection Inventory ..................................................................................................................................................................... 5
Series I. Correspondence and Subject Files, 1942-1993 ........................................................................................................ 5
Subseries A. 1942-1984 ...................................................................................................................................................... 5
Subseries B. 1965-1993 .................................................................................................................................................... 10
Subseries C. Personal Chronological Files, 1965-1982 .................................................................................................... 13
Series II. Teaching Records, 1941-1996 ............................................................................................................................... 14
Series III. Research and Writing Records, 1952-1991 .......................................................................................................... 16
Subseries A. Speeches and Articles, 1952-1991 ............................................................................................................... 16
Subseries B. Book Materials, 1950-1991 ........................................................................................................................... 25
Subseries C. Other Research, 1953-1986 ......................................................................................................................... 38
Subseries D. Bound Volumes, 1950-2002 ......................................................................................................................... 39
Series IV. Outside Work, 1948-1992 ..................................................................................................................................... 41
Series V. Microfilm, 1976-1978 ............................................................................................................................................. 47
Series VI. Audio-Visual Material, 1954-1978 ......................................................................................................................... 47
Separation Record .................................................................................................................................................................... 51
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Summary Information
Repository: Baker Library Special Collections, Harvard Business School, Harvard University
Creator: Anthony, Robert N. (Robert Newton)
Title: Robert N. Anthony papers
Identifier: Arch GA 4.11
Date: 1941-2002
Physical Description: 40 linear feet (1 volume, 93 boxes, 1 carton)
Physical Description: 13.1 Megabytes (1,445 files from 66 floppy disks)
Overview:
The Robert N. Anthony papers document his professional work as a consultant,writer and
professor at the Harvard Business School.
Conditions Governing
Access: Collection is open for research. Materials stored onsite. HBS Archives collections require
a secondary registration form, please contact specialcollectionsref@hbs.edu for more
information.
Researchers must register and agree to copyright and privacy laws before using this
collection.
Restricted material has been identified and separated. Note that box and folder lists of
restricted material have been redacted.
Due to the fragility of audiovisual materials and the difficulty with play back, researchers
must work with digital copies rather than with the original recordings. Digital use copies
for items that have been digitized are available via streaming access to the Harvard
community. All other researchers should contact specialcollectionsref@hbs.edu to
request access.
Please note that digital use copies have not been created for every item listed in this
finding aid.
Provenance::
Gift of Robert N. Anthony in 1964, December 1980, August 1982, September 1982, May
1988, April 1990, June 1992, August 1996, June 1998, and January 2007.
Processing Information:
Processed: February 1994
By: Carole Foster
Revised: August 1996
By: Carin Casey
Revised: October 2003
By: Lisa Moorhead
Revised: November 2007
By: Dominique Tremblay
Digital content on physical storage media has been extracted when possible. Files were
surveyed, screened for privacy and confidentiality concerns, and transferred to secure
storage. Content open for research is described at the series and folder levels below.
Related Material::
Papers from Robert N. Anthony's time as Assistant Secretary of Defense are at the
Johnson Presidential Library.
Preferred Citation:
Cite as: Robert N. Anthony Papers. HBS Archives. Baker Library. Harvard Business
School.
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Return to Table of Contents
Physical Location
ARCFA
Biographical Note:
Robert Newton Anthony was born in 1916 in Orange, Massachusetts, and graduated from Colby College in 1938. He received
his MBA from Harvard Business School in 1940 and joined the faculty the same year working with his former professor, Ross
Graham Walker. Anthony served in the U.S. Navy from 1941-1946 and rejoined HBS following World War II. He earned his
Doctorate of Commercial Science from HBS in 1952 and inJuly 1956, became a full professor. In 1957 he moved to Lausanne,
Switzerland toteach at IMEDE (Institut pour l'étude des méthodes de direction de l'entreprise). Hewas one of the original faculty
members. Upon his return to HBS, Anthony resumed his faculty duties and became the first Ross Graham Walker Professor of
Management Control in 1963.
From 1965-1968 Anthony took a leave of absence to serve as the Assistant Secretary of Defense (Comptroller) where he
developed a new expense accounting system for theDepartment of Defense. He resumed his teaching in 1968, and became a
Professor Emeritus in 1982.
Along with his teaching, Anthony served as an expert witness and consultant in thearea of control to a variety of industrial
companies and government agencies. He edited accounting textbooks for Richard D. Irwin, and held leadership positions in
such organizations as the American Accounting Association, National Association of Accountants, American Institute of Certified
Public Accountants, and Financial Accounting Standards Board.
Professor Anthony authored or co-authored many books on control processes, and served on the boards of his alma mater,
Colby College, as well as Warnaco, Inc., Carborundum, and the Lexington Savings Bank.
He died in 2006 in Hanover, New Hampshire.
Scope And Content Note:
The papers of Robert Newton Anthony, the Ross Graham Walker Professor of Management Control at Harvard Business
School, document his teaching, research and consulting work related to management control and accounting. The collection
dates from1941-2002 and the bulk of the materials date from the 1960s and 1970s during thedeanships of Stanley F. Teele and
George P. Baker.
The records document Robert N. Anthony’s personal and professional activities asprofessor, consultant, and writer of a number
of books and articles in the area ofmanagement control. The collection includes autobiographical material,correspondence,
certificates and awards, research and class notes, speeches andarticles, class syllabi, book reviews and outlines, appointment
calendars, andaudio-visual materials. In addition, records from Anthony's memberships in a variety of professional organizations
are represented.
Of particular interest are research and writing records related to a data processingstudy conducted by Anthony in the mid-1950s.
These records chronicle Anthony's workin understanding data processing technology in order to incorporate it into the HBS
curriculum. Also of interest are material for a book on research and development spending patterns among major American
manufacturers.
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Collection Inventory
Series I. Correspondence and Subject Files, 1942-1993

Scope And Contents:
This series contains correspondence relating to Robert N. Anthony'sprofessional and personal life. Types of materials include
brochures,proceedings, invitations, notes, phone messages, clippings, telegrams,reports, articles, syllabi, transcripts, financial
statements, minutes,audits, annual reports, prospectus, strategic plans, manuals, and bookreviews. This series is divided into three
subseries A. 1942-1984 andsubseries B. 1965-1991, which are arranged alphabetically; and subseries C.Personal Chronological File,
1965-1982.
Subseries A. 1942-1984
"A"--Miscellaneous Correspondence, 1969-1982

Identifier: Box 1
American Accounting Association (AAA)--Accreditation,1971-1977

Identifier: Box 1
AAA--1977 Nominating Committee Material,1975-1982

Identifier: Box 1
AAA--Subcommittee on Interest Costs, 1975-1978

Identifier: Box 1
AAA--Price Waterhouse Grant, 1973-1976

Identifier: Box 1
American Institute of Certified Public Accountants,1968-1981

Identifier: Box 1
American Society of Military Controllers, 1981

Identifier: Box 1
Time Allocation Other Than Teaching, 1942-1981

Identifier: Box 1
Biographical--Associations That Have Received Anthony

Identifier: Box 1
Biographical Material, 1965-1975

Identifier: Box 2
Biographical--Clippings, 1963-1978
Identifier: Box 2
Biographical--Lists of Speeches and Publications,1966-1975

Identifier: Box 2
Biographical--Personal Correspondence, Defense Department,1965-1968

Identifier: Box 2
Biographical--Government Forms (Prior to 1975),1969-1972

Identifier: Box 2
Biographical information, 1949-1975

Identifier: Box 2
Biographical--Articles and Clippings, 1947-1984

Identifier: Box 92
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Research Project: Accounting Concepts, 1976-1980
Identifier: Box 2
Arthur Andersen & Co., 1952-1980

Identifier: Box 2
Associated Business Programs Limited, 1969-1971

Identifier: Box 2
Association of Government Accountants, 1974-1980

Identifier: Box 2
"B"--Miscellaneous Correspondence, 1968-1982

Identifier: Box 2
"B"--Miscellaneous Correspondence--BO-BZ,1976-1982
Identifier: Box 2
Bignami, Enrico, 1972-1981

Identifier: Box 3
Blue Cross/Blue Shield, 1970-1977

Identifier: Box 3
Boeing Company, 1969-1979

Identifier: Box 3
Bordner, Howard, 1977-1981

Identifier: Box 3
Boston University, 1971-1974

Identifier: Box 3
Bradford, University of (England), 1969-1972

Identifier: Box 3
Brookings Institute, 1970-1971

Identifier: Box 3
"C"--Miscellaneous Correspondence, 1970-1982

Identifier: Box 3
Cambridge Research Institute, 1969-1971

Identifier: Box 3
Casey, Cornelius, 1979-1981

Identifier: Box 3
Center for the Study of Democratic Institutions,1970

Identifier: Box 3
Centre d'Etudes Industrielles, 1970

Identifier: Box 3
Chemical Bank, 1970-1976

Identifier: Box 3
Churchill, Neil C., 1973-1977

Identifier: Box 3
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Coalition on National Priorities and Military Policy,1970
Identifier: Box 3
Compugraphic Corporation, 1976

Identifier: Box 3
Continental Oil Co., 1970-1978

Identifier: Box 4
Continuing Management Education--Administration,1969-1970

Identifier: Box 4
Cost of Equity Capital , 1966-1973

Identifier: Box 4
Counterbudget, 1971
Identifier: Box 4
"D"--Miscellaneous Correspondence, 1972-1982

Identifier: Box 4
Data Resources, Inc., 1969-1981

Identifier: Box 4
"E"--Miscellaneous Correspondence, 1969-1982

Identifier: Box 4
Enthoven, Dr. Adolf, 1969-1982

Identifier: Box 4
"F"--Miscellaneous Correspondence, 1969-1982

Identifier: Box 4
Financial Accounting Standards Board (FASB) "Non-Business"--Press Clippings, 1978

Identifier: Box 4
FASB "Non-Business"--Miscellaneous, 1978-1979

Identifier: Box 5
FASB "Non-Business"--Administrative, 1977-1978

Identifier: Box 5
Financial Executives Institute, 1966-1981

Identifier: Box 5
"G"--Miscellaneous Correspondence, 1963-1982

Identifier: Box 5
"H"--Miscellaneous Correspondence, 1971-1982

Identifier: Box 5
HBS--Class of 1940, 1971-1980

Identifier: Box 5
Harvard Business SchoolReview, 1975-1982

Identifier: Box 5
Herzlinger, Regina, 1969-1979

Identifier: Box 5
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Hofstede, 1969-1978
Identifier: Box 5
Honeywell Information Systems, Inc., 1975-1976

Identifier: Box 6
"I"--Miscellaneous Correspondence, 1975-1982

Identifier: Box 6
IMEDE--Miscellaneous, 1969-1975
Identifier: Box 6
IPADE, 1968-1975
Identifier: Box 6
"J"--Miscellaneous Correspondence, 1968-1981

Identifier: Box 6
"K"--Miscellaneous Correspondence, 1969-1979

Identifier: Box 6
Kasputus, Joseph, 1970-1973

Identifier: Box 6
"L"--Miscellaneous Correspondence, 1970-1982

Identifier: Box 6
"Mc"--Miscellaneous Correspondence, 1969-1980

Identifier: Box 6
McNamara, Robert, 1969-1977

Identifier: Box 6
"M"--Miscellaneous Correspondence, 1972-1981

Identifier: Box 7
Minnesota, University of, 1976

Identifier: Box 7
"N"--Miscellaneous Correspondence, 1953-1981

Identifier: Box 7
National Science Foundation, 1969-1973

Identifier: Box 7
N.E. Merchants Bank, 1969-1970

Identifier: Box 7
"O"--Miscellaneous Correspondence, 1972-1980

Identifier: Box 7
"P"--Miscellaneous Correspondence, 1961-1981

Identifier: Box 7
Park, Chei-Min, "Management Reporting for DecentralizedBranches In Commercial Banks," 1964

Identifier: Box 7
Price Waterhouse & Co., 1975-1977

Identifier: Box 7
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"Q"--Miscellaneous Correspondence, 1975
Identifier: Box 7
"R"--Miscellaneous Correspondence, 1968-1981

Identifier: Box 8
"S"--Miscellaneous Correspondence, 1973-1981

Identifier: Box 8
San Miguel, Joseph G., 1977-1982

Identifier: Box 8
Sathe, Prof. Vijay, 1976-1978

Identifier: Box 8
Smithsonian Institute, 1970-1973

Identifier: Box 8
SRI International, 1969-1980

Identifier: Box 8
Stanford University, 1969-1975

Identifier: Box 8
Suver, James, 1970-1981

Identifier: Box 8
"T"--Miscellaneous Correspondence, 1969-1982

Identifier: Box 8
Technical Audit Associates, 1970-1979

Identifier: Box 8
Touche Ross & Co., 1969-1982

Identifier: Box 9
"U"--Miscellaneous Correspondence, 1968-1981

Identifier: Box 9
United Nations, 1969-1976

Identifier: Box 9
U.S. Dept. of Defense, 1967-1978

Identifier: Box 9
U.S. Dept. of Education, 1971-1973

Identifier: Box 9
U.S. Dept. of Energy, 1978

Identifier: Box 9
U.S. Dept. of Energy, Financial Reporting System Index,1978

Identifier: Box 9
U.S. Federal Trade Commission--General, 1975-1976

Identifier: Box 9
U.S. FTC, Deposition, James M. Folson, 1974

Identifier: Box 9
-9-
U.S. FTC, Deposition, Robert K. Mautz, 1974
Identifier: Box 9
U.S. FTC, Deposition, Robert N. Anthony, 1974

Identifier: Box 9
U.S. FTC, Line of Business Program, 1976

Identifier: Box 9
U.S. FTC, Line of Business Program, 1974-1976

Identifier: Box 9
U.S. Government--Miscellaneous, 1968-1973 (1981)

Identifier: Box 9
"V"--Miscellaneous Correspondence, 1969-1982

Identifier: Box 10
Vatter, William J., 1969-1970

Identifier: Box 10
"W"--Miscellaneous Correspondence
Identifier: Box 10
Walker, Ross G., 1970-1971

Identifier: Box 10
WICHE, 1971-1973
Identifier: Box 10
"X,Y, Z"--Miscellaneous Correspondence, 1968-1982

Identifier: Box 10
Subseries B. 1965-1993
"A" [alpha file], 1980-1991

Identifier: Box 10
Academy of Management, 1970-1993

Identifier: Box 10
American Accounting Association (AAA), 1976-1991

Identifier: Box 10
Accounting Horizons, 1984-1988

Identifier: Box 11
Addison-Wesley Editorship, 1965-1982

Identifier: Box 11
AT&T Documents, 1971-1980

Identifier: Box 11
"B,", 1977-1987
Identifier: Box 11
- 10 -
"C," 1981-1991
Identifier: Box 11
Cost Accounting Standards Board, 1968-1980

Identifier: Box 11
Carborundum--Audit Committee, 1976-1977

Identifier: Box 12
Carborundum--Financial, 1972-1988
Identifier: Box 12
Colby--Miscellaneous, 1968-1981
Identifier: Box 12
Colby--Capital Campaign, 1982

Identifier: Box 12
Colby--Presidential Search, 1978-1979

Identifier: Box 12
Colby--Governance, January 13, 1984

Identifier: Box 12
Colby--Class of 1938, 1988

Identifier: Box 12
Colby--Statements, FASB, 1980-1983

Identifier: Box 12
Dartmouth--Hitchcock Medical Center, 1983-1991

Identifier: Box 12
Federal Judicial Center, 1979-1981

Identifier: Box 13
Governmental Accounting Standards Board--Creation, 1979-1982

Identifier: Box 13
Governmental Accounting Standards Board--Specific Topics,1985-1986

Identifier: Box 13
"H," 1975-1990
Identifier: Box 13
Harvard, et al., 1983-1989

Identifier: Box 13
HBS, 1972-1990
Identifier: Box 13
HBS Administrative Correspondence, 1970-1989

Identifier: Box 95
Conditions Governing Access:
Restricted until 2039.
HBS Administrative Correspondence-Control Area,1970-1985

Identifier: Box 95
Restricted until 2039
- 11 -
HBS--Division of Research, 1981-1986
Identifier: Box 13
Harvard Control Surveys, 1975-1988

Identifier: Box 13
HBS Fiftieth, Class of 1940, 1980

Identifier: Box 14
Herzlinger, Regina, 1982-1985

Identifier: Box 14
IMPI, 1988-1991
Identifier: Box 14
Lockheed, 1970-1980
Identifier: Box 14
Lockheed, 1979
Identifier: Box 14
Lockheed, 1979
Identifier: Box 15
Marathon Oil Co., 1989-1990

Identifier: Box 15
MELA, 1982-1986
Identifier: Box 15
National Research Council, 1982-1983

Identifier: Box 15
Nestlé Case Material, 1982-1984

Identifier: Box 15
New York City Audit Committee, 1975-1985

Identifier: Box 15

Identifier: Box 16

Identifier: Box 16
New York, State of, 1980-1985

Identifier: Box 16
Peach Tree, 1983-1984

Identifier: Box 17
T.J. Ross & Associates, Inc., 1983-1986

Identifier: Box 17
Success Network, 1986-1987

Identifier: Box 17
U.S. General Accounting Office--Educator Panel,1976-1987

Identifier: Box 17
- 12 -
U.S. General Accounting Office, 1969-1990
Identifier: Box 17
President's Private Sector Cost Survey, 1982-1983

Identifier: Box 17
Warnaco, 1980-1991
Identifier: Box 17
Warnaco--Audit Committee, 1971-1981

Identifier: Box 18
Warnaco--Audit Committee--Minutes, 1974-1985

Identifier: Box 18
Working Paper 75-40, 1975-1976

Identifier: Box 18
Warnaco, 1971-1977
Identifier: Box 18
Warnaco--Miscellaneous, 1978-1984
Identifier: Box 19
Warnaco--Key Executive Incentive, 1973-1976

Identifier: Box 19
Subseries C. Personal Chronological Files, 1965-1982

Scope And Contents:
This subseries contains personal correspondence maintainedchronologically by Professor Anthony. Topics of the
correspondenceinclude HBS course and program development, speaking engagements andconferences, books and articles written by
Anthony, and other personalaffairs. Examples of correspondents include HBS faculty and staffmembers, MBA faculty at other
institutions, and editors and publishersof Anthony's work.
Personal Chronological Files, 1965

Identifier: Box 19
Personal Chronological Files, 1965

Identifier: Box 20
Personal Chronological Files, 1965-1968

Identifier: Box 21

Identifier: Box 22

Identifier: Box 23

Identifier: Box 24

Identifier: Box 25

Identifier: Box 26
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Identifier: Box 27

Identifier: Box 28

Identifier: 011425601_FD_0020-0033
Physical Description: 14 floppy disks
Digital content was reformatted from physical storage media.
Digital use copies in this collection can only be accessed onsite inthe de Gaspé Beaubien Reading Room. To request access please
contacthistcollref@hbs.edu prior to visiting the library.

Identifier: 011425601_FD_0070, 0073, 0075-0103
Access restricted until reformatted.
Note accompanying01142501_FD_0038
Identifier: Box 62; Folder 2
Series II. Teaching Records, 1941-1996

Scope And Contents:
This series contains correspondence, outlines, memorandum, notes,transparencies, questionnaires, and forms relating to courses taught
byProfessor Anthony at HBS including Management in Non-Profit Organizations,Economics, Management Control Systems, Cost
Accounting, and AccountingConcepts. Also included are documents used for a series of lectures taughtby Robert N. Anthony and Ross
Graham Walker on Industrial Budgeting for theHartford chapter of the National Association for Cost Accounting (1941) anda 1957
control course offered at IMEDE.
Harvard NACA [National Association of Cost Accountants] Notes,etc., 1941

Identifier: Box 28
Teaching: Control Course, 1957 [IMEDE]

Identifier: Box 28
Coursework, 1968-1972 [HBS-MC in NPO, 1968-1972]

Identifier: Box 28
Coursework--Research Project: "Management Control in ProfessionalOrganizations," 1969-1975

Identifier: Box 28
Coursework--Harvard Economics, Spring/Fall 1975

Identifier: Box 28
Coursework--Harvard Economics, Spring/Fall 1975

Identifier: Box 29
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Coursework--Management Control Systems--Course
Identifier: Box 29
Questionnaire, Fall 1975

Identifier: Box 29
Coursework--Management Control Systems, Fall 1975

Identifier: Box 29
Cost Accounting, Spring 1979, Second Year Course

Identifier: Box 29
Accounting Concepts, Fall 1979, Doctoral Course

Identifier: Box 29
"Tell It Like It Is," 1983

Identifier: Box 29
Essentials of Accounting, 1985

Identifier: Box 29
"We Don't Have Accounting Concepts We Need," 1987

Identifier: Box 29
Reminiscences about Management Accounting, 1988-1989

Identifier: Box 29
FASB-"Depreciation," 1989
Identifier: Box 29
"Should Business and Non-Business Accounting be Different,"1989

Identifier: Box 29
Course Materials Correspondence, 1990-1996

Identifier: Box 29
Kodak vs. Polaroid, 1990

Identifier: Box 29
Managed Control System: Abridged Cases, 1994

Identifier: Box 29
Cost Accounting--Consolidate Gas Supply Corp.,undated

Identifier: Box 30
Cost Accounting--Pacific Engineering and Production Company ofNevada, undated

Identifier: Box 30
Cost Accounting--Boston Gas (Rate Cases E, A), 1976

Identifier: Box 30
Cost Accounting--Gordon Form Lathe Co., 1978

Identifier: Box 30
Cost Accounting--Massachusetts Electric Company,undated

Identifier: Box 30
Cost Accounting--Vatter Company (A-D)

Identifier: Box 30
- 15 -
Cost Accounting, 1976-1983
Identifier: Box 30
FASB Concepts-Interest as a Cost, undated

Identifier: Box 30
Harvard Extension School, 1984-1985, 1987

Identifier: Box 30
Harvard Extension School-Class Notes, 1987

Identifier: Box 30
HBS Cases, Teaching Notes, 1994

Identifier: 011425601_FD_0001
Digital use copies in this collection can only be accessed onsite in thede Gaspé Beaubien Reading Room. To request access please
contacthistcollref@hbs.edu prior to visiting the library.
Series III. Research and Writing Records, 1952-1991

Scope And Contents:
This series documents the research, writings and speeches of Robert N.Anthony. The series is divided into three subseries--"Articles
andSpeeches," "Book Materials," and "Bound Volumes."
Subseries A. Speeches and Articles, 1952-1991

Scope And Contents:
This subseries reflects a variety of topics such as financial controlsand accounting systems for the Department of Defense, public
schools andother non-profit institutions. Also includes speeches on equity interesteither presented in military settings, other business
schools in theUnited States or throughout the world; professional meetings such as theAmerican Accounting Association; Senate
hearings; and articles for theHarvard Business Review, HarvardBusiness School, The Wall StreetJournal, The CPA Journal,Financial
Executive, and otherprofessional publications.
"A Suggested System of Financial Controls for the U.S. AirForce," by Harvard Financial Controls Group, 1952
Identifier: Box 31
“Conference-National Shoe Manufacturers Association andUnited Shoe Machinery Corp.,” Dec. 15-16, 1954
Identifier: Box 31
Notes on Management Education in the USSR—Diary of a Visit toMoscow, March 29-April 8, 1958
Identifier: Box 31
"The Trouble with Profit Maximization," Harvard Business Review, Nov.-Dec.1960

Identifier: Box 31
"Some Fallacies on Figuring Return on Investment," NAA Bulletin, December 1960

Identifier: Box 31
"Who's That?" Harvard BusinessReview, May-June 1961

Identifier: Box 31
“New Frontiers in Financial Management,” June 23,1961

Identifier: Box 31
"Guidelines for an Accounting System in the Department ofDefense," December 1961

Identifier: Box 31
"Research in Business," Proceedings of a Faculty Symposium onResearch, October 18, 1962

Identifier: Box 31
- 16 -
"The Measurement of Property, Plant, and Equipment inFinancial Statements," Summary of Proceedings, April,
1963
Identifier: Box 31
"Showdown on Accounting Principles," Harvard Business Review, May-June1963

Identifier: Box 31
"Guidelines for a Management Accounting System in theDepartment of Defense," December 1961, with revisions
September 1964
Identifier: Box 31
"Note on Responsibility Centers," pub. Irwin, reprint,1965

Identifier: Box 31
"The Wizard Who Oversimplified: A Fable," by Harold Peterson,May 1965

Identifier: Box 31
“The Characteristics of Cost,” Sept. 1965

Identifier: Box 31
“A Primer on Project PRIME,” 1966

Identifier: Box 31
"What's Ahead," Armed Forces Comptroller, January1966

Identifier: Box 31
“Misevaluation of Investment Center Performance,” April1966

Identifier: Box 32
Project PRIME-“We are Making Major Changes in our AccountingSystem,” Oct. 1966
Identifier: Box 32
"Closing the Loop," Industrial College of the Armed Forces,Nov. 1967

Identifier: Box 32
Department of Defense-“Procurement of Pricing Conference,”1967

Identifier: Box 32
“Planning, Programming, Budgeting Systems, 1967

Identifier: Box 32
“Techniques and Concepts of Management Accounting,” April1967

Identifier: Box 32
Presentation by Assistant Secretary of Defense (Comptroller),June 1967

Identifier: Box 32
“Some Generalizations on Automatic Order Handling,” June1967

Identifier: Box 32
Department of Defense-“Industry Efforts Pass Milestone TowardManagement Systems Control,” 1968

Identifier: Box 32
"McNamara Management," 1968

Identifier: Box 32
The Armed Forces Comptroller, Oct. 1968

Identifier: Box 32
- 17 -
Bibliography, 1969-1979
Identifier: Box 32
"The Loyal Opposition: The Contribution of Robert N.Anthony..." by Donald David Ramsey, 1969
Identifier: Box 32
"Defense and Industry: A Partnership?" 1969

Identifier: Box 32
"Four Questions on Resource Management," National WarCollege, 1969

Identifier: Box 32
Various Business Meeting Programs, 1969

Identifier: Box 32
"Administration in the New Administration," HBS Club,Washington, D.C., Feb. 27, 1969
Identifier: Box 32
"Effective Program Control for Profits and Growth in theDefense Industry," AMA, April 1969
Identifier: Box 32
Army War College, April 16, 1969

Identifier: Box 32
"Measuring Management Effectiveness in Government," FloridaState University, School of Business, May 22-24,
1969
Identifier: Box 33
Naval War College, August 7, 1969

Identifier: Box 33
Virginia Polytechnic Institute, Oct. 7,1969

Identifier: Box 33
U.S. Chamber of Commerce, Oct. 23, 1969

Identifier: Box 33
"Planning and Programming," November 16, 1969

Identifier: Box 33
"Opportunity for Management Control in NonprofitOrganizations," The Florida CertifiedPublic Accountant,

December 1969
Identifier: Box 33
National War College, December 3, 1969

Identifier: Box 33
"Accounting Systems for Public Schools," 1970

Identifier: Box 33
U.S. Office of the Secretary of Defense--Fitzhugh Panel, Jan.26, 1970

Identifier: Box 33
Citizens' Hearing on an Alternative Defense Budget for theU.S., March 25, 1970
Identifier: Box 33
"The Defense Budget: An Overview," Coalition on NationalPriorities, March 25, 1970

Identifier: Box 33
- 18 -
Joint Economic Committee, May 21, 1970
Identifier: Box 33
U.S. Senate Committee on Banking and Currency, June 19,1970

Identifier: Box 33
"An Accounting System for Public Schools," by Robert N.Anthony and Regina Herzlinger, 1971
Identifier: Box 33
"Accounting Systems for Public Schools," 1971

Identifier: Box 33
Defense Systems Management School, 1971

Identifier: Box 33
Hong Kong, 1971

Identifier: Box 33
Tokyo, 1971
Identifier: Box 33
Can Nonprofit Organizations Be Well Managed?" DistinguishedMen of Management (BU), February 18,1971
Identifier: Box 33
"Some Directions for Research in Managerial Accounting,"University of Illinois, April 4, 1971

Identifier: Box 33
"Tentative Cost Standards," August 19, 1971

Identifier: Box 34
National War College, December 17, 1971

Identifier: Box 34
"Management Accounting for the Future," Sloan Management Review, Spring 1972
Identifier: Box 34
"Management Accounting for the Future," HBS Reprint,1972

Identifier: Box 34
"An Accounting System for Public Schools," 1973

Identifier: Box 34
“Nuovi Orizzonti dell Amministrazione Aziendale,”1973

Identifier: Box 34
"Some Fruitful Directions for Research in ManagementAccounting," 1973

Identifier: Box 34
"Comment on Fair Value Decision,"Financial Executive, January 1973

Identifier: Box 34
"The Case Method in Accounting," AAA Book, August 29,1973

Identifier: Box 34
"The Professor and the Practitioner," CPA Journal, Oct. 1973(Editorial)

Identifier: Box 34
"Accounting for the Cost of Equity," Harvard Business Review, Nov-Dec1973

Identifier: Box 34
- 19 -
Naval War College, February 13, 1974
Identifier: Box 34
"Liebman's Law and the Logic of Chance," by Christenson, Feb.15, 1974

Identifier: Box 34
"The Rebirth of Cost Accounting," Management Accounting,Fall 1975

Identifier: Box 34
"Accounting for the Cost of Interest," Lexington Books,1975

Identifier: Box 34
"Accrual Accounting May Be Coming," HBS Reprint,1975

Identifier: Box 34
"Accounting for the Cost of Interest," Hayes, HBS75-47

Identifier: Box 34
"Management Control in Professional Organizations," Spring1975

Identifier: Box 34
MC Nonprofit Organization Lecture, Spring 1975

Identifier: Box 34
Institute for Advanced Studies, June 1975

Identifier: Box 34
"Accrual Accounting May Be Coming," The Federal Accountant, June 1975

Identifier: Box 34
"What's Wrong with Financial Reports," Boardroom Reports,April 1976

Identifier: Box 34
"Accounting for the Use of Capital," Midwest AAA, April 2,1976

Identifier: Box 34
"Equity Capital and Dividend Taxation," Wall Street Journal, Nov. 29,1976
Identifier: Box 34
"Equity Interest: A Cure for the Double Taxation ofDividends," 1977

Identifier: Box 34
Utah State University, 1977

Identifier: Box 34
"Some Indications of the Effect..." The Accounting Review,1977

Identifier: Box 34
"A Tax Deduction for Equity Interest," 1977

Identifier: Box 34
"Zero-Based Budgeting: A Useful Fraud?" Government Accountants Journal,Summer 1977

Identifier: Box 35
Statement for the Subcommittee on Reports, Accounting and Management, June 20,1977
Identifier: Box 35
"Equity Interest: A Cure for the Taxation of Dividends,"Financial Executive, July1977

Identifier: Box 35
- 20 -
Seaview Symposium, November 9-11, 1977
Identifier: Box 35
"Congress and the Future of Accounting Standards," Utah StateUniversity, November 16, 1977
Identifier: Box 35
Financial Executives Institute, Nov. 29, 1977

Identifier: Box 35
First Year Control, 1977-1978

Identifier: Box 35
Unpublished, 1977-1980
Identifier: Box 35
"What Nonbusiness Organization Accounting Information DoUsers Need?" GovernmentalFinance, May 1978
Identifier: Box 35
Introduction of William H. Wendel, June 2, 1978

Identifier: Box 35
New Workshop on Fraud, Abuse, and Error, December 14,1978

Identifier: Box 35
GASBOC & Wall StreetJournal, 1979

Identifier: Box 35
"Congress and the Future of Accounting Standards,"1979

Identifier: Box 35
"Equity Interest: A Cure for the Double Taxation ofDividends," 1979

Identifier: Box 35
"Accounting for the Cost of Interest," 1979

Identifier: Box 35
University of Alabama, 1979

Identifier: Box 35
National Science Foundation, January 15, 1979

Identifier: Box 35
Arthur Young Roundtable, April 5, 1979

Identifier: Box 35
Alumni Day--HBS, June 1, 1979

Identifier: Box 35
Joint Economic Committee, August 10, 1979

Identifier: Box 35
Senate Subcommittee on Government Efficiency, Aug. 31, 1979

Identifier: Box 35
Metcalf Hearings, September 1979

Identifier: Box 36
Senate Committee on Banking, Housing, and Urban Affairs, Nov.2, 1979

Identifier: Box 36
- 21 -
"Organization Equity and Shareholder Equity Interest," 1980(Working Paper)
Identifier: Box 36
Letter to the Editor: FinancialExecutive--Cashflow, 1980

Identifier: Box 36
“Making Sense of Non-Business Accounting,” May/June1980

Identifier: Box 36
Case Western Reserve, May 2, 1980

Identifier: Box 36
FASB Letter, Elements Exposure, May 9, 1980

Identifier: Box 36
"Making Sense of Nonbusiness Accounting," Harvard Business Review, May-June1980

Identifier: Box 36
Financial Executives Institute, June 5, 1980

Identifier: Box 36
"Developments in State and Municipal Accounting," AGA, June17, 1980

Identifier: Box 36
"Measuring the Performance of a Fixed Income Portfolio," Aug.11, 1980

Identifier: Box 36
Government AccountingJournal, Winter 1980

Identifier: Box 36
"Use of Cost Data in Pricing Decisions," 1981

Identifier: Box 36
"Book Review: Accounting for Common Costs by Murray C.Wells," Business History Review,1981
Identifier: Box 36
National Association of Independent Schools, February1981

Identifier: Box 36
"The Financial Method of Asset Amortization,"1982

Identifier: Box 36
"Recognizing the Cost of Interest on Equity,"1982

Identifier: Box 36
"Proposed Financial Accounting Standards for NonbusinessOrganizations," HBS, 1982

Identifier: Box 36
NACUBO, 1982
Identifier: Box 36
Australia Visit, 1982

Identifier: Box 36
Conference on Conceptual Frameworks for Financial AccountingStatements, 1982

Identifier: Box 36
Speech at SUNY-Albany, Sept. 17, 1982

Identifier: Box 36
- 22 -
International Accounting Conference, Mexico, October 10-13,1982
Identifier: Box 36
"Equity Capital and Equity Interest," Journal of Accounting, December1982

Identifier: Box 36
"A Modern Operating Statement..." NACUBO, April1983

Identifier: Box 37
"Cost Allocation," April 13, 1983

Identifier: Box 37
New York State, April 27, 1983

Identifier: Box 37
IDHEAP, Lausanne, May 1983

Identifier: Box 37
Accountant's Roundtable, Tomorrow's Government Accountant,May 19, 1983

Identifier: Box 37
“How Firms Use Cost Data in Price Decisions,” July1983

Identifier: Box 37
Indonesia, September 7-20, 1983

Identifier: Box 37
“Social Responsibilities of the Accounting Profession,” Oct.5, 1973

Identifier: Box 37
Bristol, CT, October 28, 1983

Identifier: Box 37
“Fundamentals of Financial Accounting,” Nov. 17,1983

Identifier: Box 37
"Cost Allocation," Journal of CostAnalysis, 1984

Identifier: Box 37
IMEDE, 1984
Identifier: Box 37
Georgia State University, January 26-28, 1984

Identifier: Box 37
R.J. Reynolds, April 4, 1984

Identifier: Box 37
IPMI, September 1984

Identifier: Box 37
Harvard SPH Case Method, November 15, 1984

Identifier: Box 37
NAA Boston, September 19, 1984

Identifier: Box 37
NY Society of Security Accountants, Sept. 19,1984

Identifier: Box 37
- 23 -
"The Financial Method of Asset Amortization,1984-1985
Identifier: Box 37
"The Flow of Economic Resources Focus," 1985

Identifier: Box 37
"Games Government Accountants Play," 1985

Identifier: Box 37
INCAE, 1985
Identifier: Box 37
University of Central Florida, January 10, 1985

Identifier: Box 37
"Time Inc.," July 24, 1985

Identifier: Box 37
Beta Alpha Psi, August 17, 1985

Identifier: Box 38
IMEDE, October 1, 1985

Identifier: Box 38
"How to Measure Fixed-Income Performance Correctly," Journal of Portfolio Management,Winter 1985

Identifier: Box 38
"Preparing Financial Reports for Directors,"1985-1986

Identifier: Box 38
Institute of Public Administration, Ireland, 1986

Identifier: Box 38
"Reporting Funds Provided by Operating Activities,"1986

Identifier: Box 38
ARMCO, 1986
Identifier: Box 38
Management Accounting, 1986

Identifier: Box 38
"Leveraged Buyouts are Bad," 1986

Identifier: Box 38
"Accounting Rates of Return: Note," American Economic Review, March 1986

Identifier: Box 38
"Accounting Rates of Return: Note," American Accounting Review, March 1986

Identifier: Box 38
AAA Standards Conference, August 1986

Identifier: Box 38
NAA--Route 128 Chapter, 1986

Identifier: Box 38
"What Should Financial Reports Do?" Western City, December1986

Identifier: Box 38
- 24 -
Indonesia--IMPI, 1986-1987
Identifier: Box 38
Miller Depreciation, 1987

Identifier: Box 38
"We Don't Have the Accounting Concepts We Need," Harvard Business Review, January-February 1987
Identifier: Box 38
KRI International, April 1987

Identifier: Box 38
NAA Audit Committee, October 1987

Identifier: Box 38
"The Accounting Concepts We Need,"Accounting Horizons, 1988

Identifier: Box 38
Senate, Defense Science Board, April 1988

Identifier: Box 38
KRI International, April 1988

Identifier: Box 38
Hall of Fame, August 21, 1988

Identifier: Box 38
Utah State University, October 1988

Identifier: Box 38
Article File 1989

Identifier: Box 38
Defense Logistics Agency, Defense Fuel Supply Center, October19, 1989

Identifier: Box 39
“The Financial Information that Non-Profit Trustees Need andHow they Get It,” 1991
Identifier: Box 39
Subseries B. Book Materials, 1950-1991

Scope And Contents:
This subseries contains drafts, manuscripts and research for variousbooks published by Professor Anthony and is divided into four
subseriesthat reflect Anthony's various book projects such as The Corn Wet-Milling Industry: A Study inInter-Industry, Spending
forIndustrial Research, other published books and researchmaterials.
i. The Corn Wet-Milling Industry:A Study in Inter-Industry Competition,1950-1951

Scope And Contents:
This subseries contains research materials and drafts of a studywhich Robert N. Anthony worked on with the Cambridge Group
thatprepared a business-economic analysis of the corn wet-millingindustry. Types of materials included are research
materials,reports, articles, charts and drafts of various sections of thereport.
"A Study of Procurement by Negotiation in the Bureaus ofAeronautics, Ordinance, and Ships," by Anthony, et
al., 1950
Identifier: Box 39
Publication, U.S. Government, "Competitive RelationshipsBetween Sugar and Corn Sweeteners," 1951
Identifier: Box 39
- 25 -
"Summary of Cross Hauling Costs on Starch and Dextrin"(Measured on Basis of Published Freight Rates Only)
Identifier: Box 39
Cross Hauling: Existing Mill Prices

Identifier: Box 39
"Material Relative to the Distribution of Business" andUniform Mill Prices--No Freight Absorption"
Identifier: Box 39
Cross Hauling: Measured on Basis of Published FreightRates with Mill Prices Taken into Account
Identifier: Box 39
Study of the Effect of Various Mill Prices on Starch atIndianapolis "Optimum" Mill Price Method
Identifier: Box 39
Best Outbound Paid Method

Identifier: Box 39
"Optimum" Mill Price Method

Identifier: Box 39
"The Corn Wet-Milling Industry: A Study inInter-Industry Competition," Cambridge Group, Robert N.
Anthony[overview of study]
Identifier: Box 39
Economic Analysis by Robert N. Anthony

Identifier: Box 39
Section VIII C+D

Identifier: Box 39
Section VIII C+D: Effect of Variations in Mill Price ofHubinger

Identifier: Box 39
Section VIII C+D: Effect of Variations in Mill Price ofPekin

Identifier: Box 40
Section VIII C+D: Capacity of Machines

Identifier: Box 40
Section VIII C+D: Cross Hauling: CSU, Pub. Frt. Rt.Basis: M.P. Taken in Acct.
Identifier: Box 40
Section VIII C+D: "Best Outbound Paid" Method

Identifier: Box 40
Section VIII C+D: Cross Hauling: Starch and Dextrine,Pub. Frt. Rt. Basis Only
Identifier: Box 40
Section VIII C+D: Cross Hauling: CSU, Publ. Frt. Rt.Basis Only
Identifier: Box 40
Section VIII C+D: (Discrimination in the PresentMethod)

Identifier: Box 40
Section VIII C and D

Identifier: Box 40
Section IX: Miscellaneous

Identifier: Box 40
- 26 -
Cost Studies: Securities and ExchangeCommission
Identifier: Box 40
Section IV: History of Industry

Identifier: Box 40
Cross Hauling Costs: CSU, B.O.P. Basis and Corn PlusTaken Material out of Distribution of Business--Final Text
Identifier: Box 40
Material out of Distribution of Business-Final Text

Identifier: Unspecified Map case
Physical Description:
(oversized)
Section XI A: Superseded Material

Identifier: Box 40
Section XI B: CSU
Identifier: Box 40
Section XI B: Miscellaneous Material

Identifier: Box 40
Section XI B: Corn Costs

Identifier: Box 40
Section XI B: Test of Sample

Identifier: Box 40
Section XI B: Test of Sample

Identifier: Box 41
QU No. 6--CSU: Thru Rates--"38 Cities"

Identifier: Box 41
Distribution of Markets Study: Basic Data

Identifier: Box 41
Section XI B: 38 City Study

Identifier: Box 41
Section XI B: Starch; Differentials

Identifier: Box 41
Section XI D
Identifier: Box 41
Assumption #8
Identifier: Box 41
Assumption #30
Identifier: Box 41
Assumption #35
Identifier: Box 41
- 27 -
ii. Spending for IndustrialResearch, 1951-1953
Scope And Contents:
This subseries contains research material concerning Anthony's workwith De Witt C. Dearborn and Rose W. Kneznek on the book
Spending for Industrial Research,1951-1952. Material in this subseries includecorrespondence, research materials and information on
the variouscompanies that were included in the study.
Research Spending (Dearborn) Miscellaneous Data,1951-1952

Identifier: Box 41
Archives-Research Spending Study, 1952-1953

Identifier: Box 42
Research Spending (Dearborn), Postal Card Questionnaire,1952

Identifier: Box 42
Research Spending (Dearborn), Miscellaneous Tabulations,1951-1952

Identifier: Box 42
Spending & Industrial Research, 1951-1952, by Anthony

Identifier: Box 42
Research Spending-Surveys
Identifier: Box 42
Research Spending-Surveys
Identifier: Box 43
Correspondence, 1952
Identifier: Box 43
American Tobacco Company, Inc. 1952

Identifier: Box 43
Armour & Company, 1952-1953

Identifier: Box 43
Atlantic Refining Company, 1952-1953

Identifier: Box 43
Babcock & Wilcox Company, 1952-1953

Identifier: Box 43
Battelle Memorial Institute, 1952-1953

Identifier: Box 43
Bausch & Lomb Optical Co., 1952-1953

Identifier: Box 43
Bostrom Manufacturing Co., 1952

Identifier: Box 43
"C", 1952-1953
Identifier: Box 43
Chemstrand Corporation, 1952-1953

Identifier: Box 43
Clevite Corporation, 1952-1953

Identifier: Box 43
- 28 -
Coca-Cola Company, 1952
Identifier: Box 43
"D", 1952-1953
Identifier: Box 43
E. I. duPont de Nemours & Company, Inc., 1952- 1953

Identifier: Box 43
Douglas Aircraft Company, 1952

Identifier: Box 43
"E", 1952-1953
Identifier: Box 43
Eastman Kodak, 1952-1953

Identifier: Box 44
Elgin National Watch Co., 1952

Identifier: Box 44
Ethyl Corp., 1952

Identifier: Box 44
"F", 1952-1953
Identifier: Box 44
Fairchild Engine & Airplane Corporation,1952-1953

Identifier: Box 44
Food Machinery & Chemical Corporation,1952-1953

Identifier: Box 44
Foote Mineral Company, 1952-1953

Identifier: Box 44
Fruedtert Grain & Malting Company, Inc.,1952

Identifier: Box 44
"G", 1952-1953
Identifier: Box 44
Garrett & Company, Inc., 1952

Identifier: Box 44
General Aniline & Film Corp., 1952-1953

Identifier: Box 44
General Electric Company, 1952-1953

Identifier: Box 44
General Mills, Inc., 1952-1953

Identifier: Box 44
The B. F. Goodrich Company, 1952-1953

Identifier: Box 44
"H" Correspondence, 1952-1953

Identifier: Box 44
- 29 -
Hercules Powder Company, 1952-1953
Identifier: Box 44
The Hoover Company

Identifier: Box 44
E. F. Houghton & Company, 1952

Identifier: Box 44
Humble Oil & Refining Company, 1952

Identifier: Box 44
"I" Correspondence, 1952-1953

Identifier: Box 44
Industrial Research Institute, Inc.,1952-1953

Identifier: Box 44
International Harvester Company, 1952

Identifier: Box 44
International Telephone & Telegraph,1952-1953

Identifier: Box 44
"J" Correspondence, 1952

Identifier: Box 44
Jones-Manville Corp., 1952-1953

Identifier: Box 44
"K" Correspondence, 1952-1953

Identifier: Box 44
The Kendall Company, 1952

Identifier: Box 44
Walter Kidde & Company, 1952-1953

Identifier: Box 44
Koppers Company, Inc., 1952-1953

Identifier: Box 44
"L" Correspondence, 1952-1953

Identifier: Box 44
Leeds & Northrop Company, 1952-1953

Identifier: Box 44
Arthur D. Little, Inc., 1952-1953

Identifier: Box 44
Eli Lilly & Company, 1952

Identifier: Box 44
The Long-Bell Lumber Company, 1952

Identifier: Box 44
"Mc" Correspondence, 1952

Identifier: Box 44
- 30 -
"M" Correspondence, 1952-1953
Identifier: Box 44
Marathon Corporation, 1952-1953

Identifier: Box 44
Merck & Co., Inc., 1952-1953

Identifier: Box 44
Mine Safety Appliances Co., 1952

Identifier: Box 44
Minneapolis-Honeywell Regulator Co., 1952

Identifier: Box 44
Minnesota Mining & Manufacturing Company, 1952-1953

Identifier: Box 44
Monsanto Chemical company, 1952-1953

Identifier: Box 44
Philip Morris & Co., Ltd., Inc.,1952-1953

Identifier: Box 44
"N" Correspondence, 1952-1953

Identifier: Box 44
National Association of Manufacturers,1952-1953

Identifier: Box 44
National Dairy Research Laboratories, Inc, 1952-1953

Identifier: Box 44
"O" Correspondence, 1952-1953

Identifier: Box 44
Oakite Products, Inc., 1952

Identifier: Box 44
Olin Industries, Inc., 1952-1953

Identifier: Box 44
"P" Correspondence, 1952-1953

Identifier: Box 44
Pan American Refining Corporation, 1952

Identifier: Box 44
The Parker Pen Company, 1953

Identifier: Box 44
Pennsylvania Salt Manufacturing Company, 1952-1953

Identifier: Box 44
Perfection Stove Company, 1952

Identifier: Box 44
Pillsbury Mills, Inc., 1952

Identifier: Box 44
- 31 -
"Q" Correspondence, 1953
Identifier: Box 44
"R" Correspondence, 1952-1953

Identifier: Box 45
Radio Corporation of America, 1952-1953

Identifier: Box 45
Rayonier Incorporated, 1952-1953

Identifier: Box 45
Robertshaw-Fulton Controls Company

Identifier: Box 45
"S" Correspondence, 1952-1953

Identifier: Box 45
Schering Corp., 1952

Identifier: Box 45
Shell Oil Company, 1952

Identifier: Box 45
Joseph V. Sherman, 1952

Identifier: Box 45
A. O. Smith Corp, 1952-1953

Identifier: Box 45
Alexander Smith, Inc., 1952-1953

Identifier: Box 45
Standard Oil Co., (Indiana), 1952-1953

Identifier: Box 45
Standard Oil Development Co., 1952-1953

Identifier: Box 45
Standard Railway Equipment Mfg Co., 1952

Identifier: Box 45
Stewart-Warner corp., 1952-1953

Identifier: Box 45
Stoner-Mudge, Inc., 1953

Identifier: Box 45
Sun Chemical Corp, 1952

Identifier: Box 45
Swift & Co., 1952

Identifier: Box 45
"T" Correspondence, 1952-1953

Identifier: Box 45
Thompson Products, Inc., 1952-1953

Identifier: Box 45
- 32 -
"U" Correspondence, 1952-1953
Identifier: Box 45
U.S. Dept. of Army, 1953

Identifier: Box 45
U.S. Bureau of Labor Statistics, 1953

Identifier: Box 45
U.S. International Comm. on Scientific R&D,1952

Identifier: Box 45
U.S. Office of Naval Research, 1952-1953

Identifier: Box 45
U.S. Research & Development Board,1951-1953

Identifier: Box 45
U.S. Plywood Corp., 1952

Identifier: Box 45
U.S. Rubber Company, 1953

Identifier: Box 45
"V" Correspondence, 1952

Identifier: Box 45
"W" Correspondence, 1952-1953

Identifier: Box 45
Hiram Walker & Sons, Inc., 1952

Identifier: Box 45
S. D. Warren Company, 1952

Identifier: Box 45
S. S. White Dental Mfg. Co., 1952

Identifier: Box 45
C. K. Williams & Co., 1952-1953

Identifier: Box 45
York Corp., 1952

Identifier: Box 45
Index cards with information on all companiesparticipating in the Research Spending project.
Identifier: Box 46
iii. Other Books, 1955-1991

Scope And Contents:
This subseries contains research materials and drafts for variousbooks by professor Anthony such as Accounting for the Cost
Interest, (1962); Management Control Systems(1965-1989); Planning and ControlSystems, A Framework for Analysis (1965);
Management Accounting Principles(1965); Accounting for EquityInterest (1965-1978); Fundamentals of Management Accounting
(1977); Management Control in NonprofitOrganizations (1976-1984); Tell It Like It Was (1980-1989); and The New Corporate Director
(1983-1986).
Accounting for EquityInterest: Back-Up Material, 1965-75

Identifier: Box 45
- 33 -
Accounting for EquityInterest: Back-Up Material, 1965-75
Identifier: Box 47
Accounting for the Cost ofInterest: Correspondence, 1973-1975

Identifier: Box 47
Accounting for the Cost ofInterest: Draft, May 1974

Identifier: Box 47
Accounting for the Cost ofInterest: A Proposal, 1973

Identifier: Box 47
Accounting for the Cost ofInterest: A Proposal (draft), by Anthony,1975

Identifier: Box 47
Accounting for the Cost ofInterest: A Proposal, Correspondence, 1972- 1973

Identifier: Box 47
Accounting For the Cost ofInterest: A Proposal, Correspondence withPublishers, 1975

Identifier: Box 47
Accounting for the Cost ofInterest: A Proposal: FASB Accounting for InterestCosts, 1977
Identifier: Box 47
Accounting for the Cost ofInterest: A Proposal, Reactions & GeneralCorrespondence, 1975-1977
Identifier: Box 48
Accounting for the Cost ofInterest: A Proposal, Sent with Proposal, circa1973-1975
Identifier: Box 48
Accounting Problems andCases, 1965-1975

Identifier: Box 48
The Effective Director(The New Corporate Directors), 1983-1986

Identifier: Box 48
Financial Management: ACasebook, 1959-1963

Identifier: Box 48
Fundamentals of ManagementAccounting, 44th Edition, 1969-1984 (Irwin)

Identifier: Box 48
Fundamentals of ManagementAccounting by Anthony & Welsch, 1974

Identifier: Box 49
Fundamentals of ManagementAccounting-Reviews, 1975-1980

Identifier: Box 49
Interest as a Cost,1977-1978
Identifier: Box 49
Management AccountingPrinciples, 1964-1982

Identifier: Box 49
Management Accounting:Text and Cases, 1965-1990

Identifier: Box 49
Management Accounting:Text and Cases, 1965-1990

Identifier: Box 50
- 34 -
Management ControlFunction-Book Reviews, 1978-1991
Identifier: Box 50
Management Control inNonprofit Organizations, circa 1976-1984

Identifier: Box 50
Management ControlSystems, 5th Edition, Correspondence,1979-90

Identifier: Box 50
Management ControlSystems, 6th Edition, 1984-1989

Identifier: Box 50
Management ControlSystems: Cases and Readings, 1965-1985

Identifier: Box 51
Drafts of Management ControlSystems, 1988

Identifier: 011425601_FD_0048, 0054
Digital use copies in this collection can only be accessed onsitein the de Gaspé Beaubien Reading Room. To request access
pleasecontact histcollref@hbs.edu prior to visiting the library.
Management Planning andControl-Caplan, Robert H., Memos, 1963

Identifier: Box 51
Management Planning andControl-Chei-Min Paik, 1961-1962

Identifier: Box 51
Management Planning andControl-R. Deming: Controllers Project,1961-1963

Identifier: Box 51
Management Planning andControl-European Planning, 1963

Identifier: Box 51
Management Planning andControl-Management Planning and Control Systems inCompanies Organized by

Responsibility Centers, 1962-1963
Identifier: Box 51
Management Planning andControl-Generalizations on OrderHandling

Identifier: Box 51
Management Planning andControl-PERT/PEP, 1961

Identifier: Box 51
Management Planning andControl-A Prediction Study on Management Planningand Control Systems, 1961-1962
Identifier: Box 51
Management Planning andControl-Purpose and Methodology, undated

Identifier: Box 51
Management Planning andControl-Organization of the Company,undated

Identifier: Box 51
Management Planning andControl-Operating Input Information,1961

Identifier: Box 51
Management Planning andControl-Output Information, 1961

Identifier: Box 51
- 35 -
Management Planning andControl-Booz-Allen & Hamilton,1961-1962
Identifier: Box 51
Management Planning andControl-Cresap, McCormick & Paget,1962

Identifier: Box 51
Management Planning andControl-DuPont, 1962-1963

Identifier: Box 51
Management Planning andControl-Ernst & Ernst, 1962

Identifier: Box 51
Management Planning andControl-George Fry & Associates, Inc.,1962

Identifier: Box 51
Management Planning andControl-Haskins & Sells, 1962

Identifier: Box 51
Management Planning andControl-A.T. Kearney & Company,1961-1962

Identifier: Box 51
Management Planning andControl-Robert Heller & Associates,1962

Identifier: Box 51
Management Planning andControl-Arthur D. Little, Inc., 1962

Identifier: Box 51
Management Planning andControl-George S. May Company, 1961-1962

Identifier: Box 51
Management Planning andControl-McKinsey & Company, Inc.,1958-1962

Identifier: Box 51
Management Planning andControl-Peat, Marwick, Mitchell & Company,1962

Identifier: Box 51
Management Planning andControl-Price Waterhouse & Co., 1962

Identifier: Box 51
Management Planning andControl-Standard Oil Company (California),1961-1962

Identifier: Box 51
Management Planning andControl-Touche, Ross, Bailey & Smart,1962-1963

Identifier: Box 51
Management Planning andControl-U.S. Defense Department,1960-1961

Identifier: Box 51
Management Planning andControl-Westinghouse Electric Corporation,1961-1962

Identifier: Box 51
Management Planning andControl-Arthur Young & Company,1961-1962

Identifier: Box 51
Management Planning andControl-Other, 1961-1962

Identifier: Box 51
- 36 -
Drafts of The ManagementControl Book, 1987
Identifier: 011425601_FD_0002-0009
Printed material removed from01142501_FD_0009

Printed material removed from01142501_FD_0043

Operations CostControl, by Anthony & Hekimian, Japaneseversion, 1973

Identifier: Box 51
Planning and Control Systems:A Framework for Analysis, Administration,1961-1965

Identifier: Box 51
Planning and Control Systems:A Framework for Analysis, 1963-1964

Identifier: Box 51
Planning and Control Systems:A Framework for Analysis-Measurement of Performance,1961

Identifier: Box 52
Planning and Control Systems:A Framework for Analysis-Survey on Assets Employed,1965

Identifier: Box 52
Sales Prices for OutstandingShoe Machinery-by Anthony, Andrews, & McLean,1955

Identifier: Box 52
Teach Yourself Essentials ofAccounting, 1976-1986

Identifier: Box 52
Teach Yourself Essentials ofAccounting, Computer Version, 1983-87

Identifier: Box 52
Drafts of Teach YourselfEssentials of Accounting, 1987-1988

Identifier: 011425601_FD_0055-0062
Tell It Like It Was,1981-1989

Identifier: Box 52
Tell It Like It Was,Chapter 3, Drafts, 1980-1982

Identifier: Box 52
Tell It Like It Was,Chapter 5-7, Concepts Backup, 1980-84

Identifier: Box 53
Tell It Like It Was,Chapter 6, Early Drafts, 1980-1981

Identifier: Box 53
- 37 -
Tell It Like It Was,Chapter 7, Early Drafts, 1981
Identifier: Box 53
Tell It Like It Was,Chapter 8, Concept Backups, 1976-1981

Identifier: Box 53
Tell It Like It Was,Chapter 8, Early Drafts, 1981

Identifier: Box 53
Tell It Like It Was,Comments, 1983-1986

Identifier: Box 53
Tell It Like ItWas-Conceptual Framework, 1982-1985

Identifier: Box 53
Drafts of Essentials ofAccounting, 1985-1987

Identifier: 011425601_FD_0010-0014, 0015-0019
Tell It Cold Version

Identifier: 011425601_FD_0104-0122
Access restricted until reformatted.
Subseries C. Other Research, 1953-1986

Scope And Contents:
This subseries contains research by Professor Anthony on topics such asdata processing, taxes and equity interest.
American Institute of Certified Public Accountants:Accounting for Leases, 1959-61

Identifier: Box 53
Capital Needs-Shortage
Identifier: Box 54
Data Processing-Advisory, E.E. Wallace, 1954-1955

Identifier: Box 54
Data Processing-Comments on Wallace Book and Data ProcessingProject, 1955-1956

Identifier: Box 54
Data Processing-Correspondence on Wallace Book and DataProcessing, 1954-1960

Identifier: Box 54
Data Processing-General Correspondence, 1954-1958

Identifier: Box 54
Data Processing-Interview, Aiken, 1953-1956

Identifier: Box 54
Data Processing-McNerney, J.P., 1955-1961

Identifier: Box 54
- 38 -
Double Taxation of Dividends-Tax Reform
Identifier: Box 54
Equity Interest Material, 1975-1981

Identifier: Box 54
Equity Interest Material, 1975-1981

Identifier: Box 55
Equity Interest-A Cure for Double Taxation of Dividends,1977

Identifier: Box 55
Fundamentals of Cost Accounting (draft), by Michael J.Sandretto, September 22, 1983

Identifier: Box 55
Future Directions for Financial Accounting,1983-1986

Identifier: Box 55
General Research
Identifier: Box 55
National Shoe Manufacturers Association and United ShoeMachinery Corporation--Conference, 1954

Identifier: Box 55
Taxes-General
Identifier: Box 56
Tax Material-Tax Aspects of Interest, 1970s

Identifier: Box 56
United Shoe Machinery Corp. v. USA (brief), 1953

Identifier: Box 56
Subseries D. Bound Volumes, 1950-2002

Scope And Contents:
This subseries consists of bound volumes of meeting minutes from ColbyCollege, the American Accounting Association, Carborundum
Corporationand Warnaco Corporation; appropriations reports from the Department ofDefense; bound copies of the Harvard
BusinessReview; and studies such as the AStudy of Administrative Problems at U.S. Naval Ordinance TestStation and the
TFXInvestigation. Also included in this subseries are boundvolumes of compiled articles and clippings by and about Robert N.Anthony,
his appointment books (1965-1968), and an unbound scrapbook ofclippings and articles about Professor Anthony that was maintained
byhis secretary.
American Accounting Association--Minutes,1970-1976

Identifier: Box 57
Appointment Books , 1965-1968

Identifier: Box 57
Appointment Books , 1965-1968

Identifier: Box 58
Articles, 1952-2002
Identifier: Box 58
Board of Directors' Audit Committees: An Exploratory Study,1975

Identifier: Box 59
The Budget of the United States Government, 1969

Identifier: Box 59
- 39 -
Carborundum, 1971-1974
Identifier: Box 60
Carborundum-Audit Committee, 1973-1977; Board of Trustees,1975-1977

Identifier: Box 60
Colby College--Minutes, 1959-1980

Identifier: Box 61
Colby College--Minutes, 1959-1980

Identifier: Box 62
Corn Wet-Milling Study,circa 1950-1951

Identifier: Box 63
Department of Defense Appropriations, 1967-1969

Identifier: Box 64
Department of Defense Appropriations, 1967-1969

Identifier: Box 65
Department of Defense Appropriation Bill, 1969

Identifier: Volume 1
Department of Defense Cost Reduction Hearings,1966

Identifier: Box 65
DOBTACS-A Military Application of Management Accounting,1983

Identifier: Box 65
Harvard Business Review,1985, 1987

Identifier: Box 65
Joint Economic Committee Hearings, 1969

Identifier: Box 66
The Journal of Accountancy, 1982

Identifier: Box 66
Sale Prices for Outstanding Shoe Machinery, 1955

Identifier: Box 66
The Strategy and Structure of theBritish Enterprise, 1971

Identifier: Box 66
Scrapbook, July 1968-June 1973

Identifier: Box 56
A Study of Administrative Problemsat U.S. Naval Ordinance Test Station, 1951

Identifier: Box 67
TFX Investigation, 1963

Identifier: Box 67
Warnaco, 1971-1980
Identifier: Box 68
- 40 -
Series IV. Outside Work, 1948-1992
Scope And Contents:
This series reflects Robert N. Anthony's work outside of Harvard BusinessSchool. Types of materials include correspondence, financial
statements,memorandums, minutes, drafts, newsletters, and appointment calendarsreflecting Anthony's consultant work, government
service, and professionalmemberships. Represented in these records are The Cambridge Group; theFinancial Accounting Standards
Board (FASB); Anthony's work as theConsulting Editor for the Willard J. Graham Series in Accounting publishedby Richard D. Irwin, Inc.;
and his tenure at the Department of Defense(1965-1968); and appointments to task forces in other branches of the UnitedStates
government during the 1970s and 1980s.
AMRO--Back-up
Identifier: Box 69
AMRO--Correspondence
Identifier: Box 69
AMRO--Report
Identifier: Box 69
Accounting Text & Cases (AT&C)--8th edition

Identifier: Box 69
AT&C--9th edition
Identifier: Box 69
AT&C--9th edition, Correspondence

Identifier: Box 69
Cambridge Group--Contracts, 1948-1950

Identifier: Box 69
Chicago--Data
Identifier: Box 70
Chicago--Reports & Correspondence

Identifier: Box 70
College Statements
Identifier: Box 70
Concepts--Flaws, 1991
Identifier: Box 70
Controllers Update, October 1991

Identifier: Box 70
DDD (Department of Defense Directives)--1000.00-7060.2, Vol. 1,1967-1968

Identifier: Box 70
DDD--7200.5-7220.24, Vol. 2, 1963-1968

Identifier: Box 70
DDD--7220.25-7420.1, Vol. 3, 1963-1968

Identifier: Box 71
DDD-- 7420.9-7800.7, Vol. 4, 1964-1968

Identifier: Box 71
DDD--7420.9-7800.7, Vol. 4, 1964-1968

Identifier: Box 71
Editor--A-D, 1969-1983
Identifier: Box 71
- 41 -
Editor--E-I, 1970-1984
Identifier: Box 71
Editor--L-N, 1971-1982
Identifier: Box 71
Editor--L-N, 1971-1982
Identifier: Box 72
Editor--O-S, 1969-1983
Identifier: Box 72
Editor--T-Z, 1972-1980
Identifier: Box 72
Essentials--Administration (Essentials of AccountingTextbook)

Identifier: Box 72
Essentials--Software
Identifier: Box 72
Essentials--Software
Identifier: Box 73
FASB (Financial Accounting Standards Board)--Concept Background,1972-1986

Identifier: Box 73
FASB--1973-1983
Identifier: Box 73
FASB--Concepts Task Force, 1974-1976

Identifier: Box 73
FASB--Interest, 1976-1986
Identifier: Box 74
FASB--Recognition, 1977-1985
Identifier: Box 74
FASB--Non-Business Drafts, 1979

Identifier: Box 74
FASB--Cash Flow, 1978-1986

Identifier: Box 74
FASB--Cash Flow Article, 1986-1987

Identifier: Box 74

Identifier: Box 75

Identifier: Box 75
FASB--Publication: FinancialAccounting in Nonbusiness Organizations, 1978

Identifier: Box 75
FASB--"Objectives and Concepts for Financial Accounting inNon-Profit Organizations," Drafts, 1977
Identifier: Box 75
- 42 -
Identifier: Box 76
Identifier: Box 77
FASB--Public Hearing- Position Papers-Oct. 12-13,1978

Identifier: Box 77
FASB--Public Hearing- Transcripts, Oct. 12-13, 1978

Identifier: Box 78
FASB--Public Hearing- Position Papers, Oct. 19-20,1978

Identifier: Box 78
FASB--Public Hearing- Transcripts, Oct. 19, 1978

Identifier: Box 78
FASB--Public Hearing- Transcripts, Oct. 19, 1978

Identifier: Box 79
FASB--Public Hearing- Position, Nov. 3, 1978

Identifier: Box 79
FASB--Memo, November 1978

Identifier: Box 79
FASB--Memo--Scope Limitations, March 23, 1979

Identifier: Box 79
FASB--Memo--Scope Limitations, March 23, 1979

Identifier: Box 80
FASB--Scope Limitations--Responses, March-April 1979

Identifier: Box 80
FASB--Non-Business Objectives--Working Drafts,

Identifier: Box 80
FASB, June 6, 1991

Identifier: Box 80
FASB--Concepts, 1987-1988
Identifier: Box 80
FASB--Depreciation, 1988-1989
Identifier: Box 80
FASB--Depreciation, 1988-1989
Identifier: Box 81
FASB--Depreciation – Correspondence
Identifier: Box 81
FASB--Depreciation – OLO Articles

Identifier: Box 81
FASB--Non Business, 1977-1983

Identifier: Box 81
- 43 -
FASB--Non Business, 1977-1983
Identifier: Box 82
FASB--Non Business – Comments, 1979

Identifier: Box 82
FASB--Non Business – Comments, 1979

Identifier: Box 83
FASB--Non Business – Misc., 1979

Identifier: Box 83
FASB--Non Business – Robert N. Anthony, Rebellion,1982

Identifier: Box 83
FASB--Non Profit, 1984-1989

Identifier: Box 83
FASB--Non Profit – Other

Identifier: Box 83
FASB--Recognition & Measurement, 1978-1984

Identifier: Box 83
FASB--Recognition & Measurement, 1978-1984

Identifier: Box 84
Fisher
Identifier: Box 84
Folpe, Herb – 1991

Identifier: Box 84
Government Accounting Model (AGA), 1991

Identifier: Box 84
Healthcare Financial Management Accounting (HFMA)

Identifier: Box 84
Institute of Management Accountants (IMA): Correspondence,1984-1989

Identifier: Box 84
IMA--Cost Accounting Standards (CAS)

Identifier: Box 84
IMA--Management Accounting Practices Committee (MAP) Minutes

Identifier: Box 85
IMA--Management Accounting Practices Committee (MAP) Minutes

Identifier: Box 85
IMA--MAP – Response Letters, 1985-1992

Identifier: Box 85
IMA--MAP – Response Letters, 1985-1992

Identifier: Box 86
IMA--Subcommittee on MAP Statement Promulgation

Identifier: Box 86
- 44 -
Irwin, Richard D., 1965-1991
Identifier: Box 86
Irwin--FOFA & FOMA, Fundamentals, 1969-1975

Identifier: Box 86
Irwin--FOFA & FOMA, 1977-1985

Identifier: Box 86
Irwin--FOFA & FOMA, Fundamentals Key Papers, 1969-1986

Identifier: Box 86
Irwin--FOFA & FOMA, 1985-1987

Identifier: Box 86
Irwin--PLAID Series, 1968-1977

Identifier: Box 86
Irwin--Operations Cost Control, 1965-1969

Identifier: Box 87
Kodak--Correspondence
Identifier: Box 87
Kodak--Plan, 1980
Identifier: Box 87
MC-NP--(Management Control in Non Profit Organizations,Instructor Guide), 4th edition – Administration

Identifier: Box 88
MC-NP--5th edition
Identifier: Box 88
MC-NP--5th edition – Handbooks

Identifier: Box 88
Management Control Systems (MCS)--8th edition: Administration

Identifier: Box 88
MCS--Correspondence, 1990 -1991

Identifier: Box 88
MCS--Correspondence, 1990 -1991

Identifier: Box 89
MCS--Anthony's Material & Comments

Identifier: Box 89
McNamara, William- Kodak

Identifier: Box 89
Miscellaneous
Identifier: Box 89
National Association of College and University Business Officers(NACUBO), March 25, 1991
Identifier: Box 89
Non Business – "Be Different?"

Identifier: Box 90
- 45 -
Project Control: IFAC, May 1991
Identifier: Box 90
Riverview (Teachers Manual)

Identifier: Box 90
Science Letter, May 1991

Identifier: Box 90
"A Suggested System of Financial Controls for the U.S. AirForce," by the Harvard Financial Controls Group, 1952
Identifier: Box 90
U.S. OSD--Budget, 1969, 1970-1974

Identifier: Box 90
U.S. OSD--Comptroller, 1968-1973

Identifier: Box 90
U.S. OSD--C-5A, 1969-1970

Identifier: Box 90
U.S. OSD--Miscellaneous (1968), 1969-1972

Identifier: Box 91
U.S. OSD--PRIME 69--Military Management Systems Control,1968-1969

Identifier: Box 91
U.S. OSD--PRIME 69, 1965-1970

Identifier: Box 91
U.S. OSD--PRIME Systems Description, March 19, 1968

Identifier: Box 91
U.S. OSD--Return in Capital (1963), 1965 (1969)

Identifier: Box 92
U.S. OSD SAIMS--CIR, 1968

Identifier: Box 92
U.S. OSD--Output Measurement, 1968-1969

Identifier: Box 92
U.S. GAO, 1979-1981

Identifier: Box 92
U.S. GSA--L.B.J. Library, 1968

Identifier: Box 92
U.S. H.E.W., 1970-1973

Identifier: Box 92
U.S. Maritime Commission, 1970

Identifier: Box 92
U.S. Naval Postgraduate School, 1968-1972

Identifier: Box 92
U.S. Naval War College, 1969-1974

Identifier: Box 92
- 46 -
U.S. Navy, 1970-1972
Identifier: Box 92
U.S. Office of Management and Budget, 1961-1981

Identifier: Box 92
U.S. Securities and Exchange Commission, 1973-1980

Identifier: Box 92
Series V. Microfilm, 1976-1978

Scope And Contents:
This series contains microfilm of administrative records, correspondence, andrecords of Anthony's work with the American Accounting
Association, and thePrice Commission.
Various Material - Administrative to Map-Segment Reporting (reelno. 76-1)

Identifier: Unspecified Microfilm Case
(Microfilm)
Price Commission (reel no. 76-2)

(Microfilm)
American Accounting Association (reel no. 76-3)

(Microfilm)
Correspondence, 1977-1978 (reel no. 78-1)

(Microfilm)
Series VI. Audio-Visual Material, 1954-1978

Scope And Contents:
This series contains 1/4 inch audio reels recorded during Robert Anthony's lectures, meetings, conferences and events. This series
contains one video tape titled, "Rebirth of Cost Accounting."
See Archivist for access.
MBA Control, 1954 November 15

Identifier: 011425601_AT_0001 Carton 94
Date: 1954 November 15
127.46
https://nrs.lib.harvard.edu/urn-3:HBS.Baker:40801423-2019
Scope And Contents:
The first side of the audio recording documents a faculty meeting where several discuss what is described as the “admission problem.”
The recording describes a misunderstanding between companies that send applicants to Harvard Business School (HBS) who then get
rejected. Some companies believe that HBS is saving spots for certain candidates from specific companies. The group gathered
concludes sending out a letter to companies that states the application deadline and clearer requirements/criteria for applicants should
be a priority. Other issues discussed include the criteria/what criteria should be used grade applicants, how one comes to the decision
of rejection, deference or acceptance, the problem of receiving more applicants to the program, and creating an education
policy/statement about the program/its goals among other things. The second side of the audio recording discusses the MBA Control
course in depth. The men use an outline for their discussion but focus on talking about what is new about the course. The leader of
discussion states he will field questions while going over the outline provided and later discuss the problems of the course. Other topics
discussed include: the goals of each section of the course, how certain things are taught, technical areas/aspects of the course, how
this course fits into the overall program, and if the course meets a sufficient amount of times to learn the material.
- 47 -
Transcript of MBA Control, 1954 November 15
Identifier: Carton 94
Date: 1954 November 15
Readings by Professor Anthony and Ralph Davis, 1960 March 25

Date: 1960 March 25
192.11
Scope And Contents:
The first side of the audio recording documents a talk given by Ralph C. Davis. Davis establishes a distinction between the primary
objective of business organizations, customer values and collateral objectives. The second side of the audio consists of a talk given by
Robert N. Anthony. He discusses the operating executive, budget, budgetary control and planning, procurement of customers’ money
as a main concern and principle objective financial and administrative control, and operating controls.
Transcript of Readings by Professor Anthony and Ralph Davis, 1960 March 25

Date: 1960 March 25
Stat, 1960 December 6

Date: 1960 December 6
61.44
Scope And Contents:
This audio recording is of a professor’s lecture on Statistics. During the lecture he goes over and walks students through four problems
which revolve around probability and sampling. He states that these problems will help illustrate previous lectures. The professor notes
that in previous lectures he has discussed practical problems of drawing a public opinion poll while in this lecture has focused primarily
on numbers, sample error, formulas, and bias.
Transcript of Stat, 1960 December 6

Date: 1960 December 6
Review Meeting, Oct. 4, 1962, 1962 October 4

Date: 1962 October 4
257.55
Scope And Contents:
This audio recording consists of a meeting held to discuss a study on planning and control systems. The ultimate goal of the study is to
make generalizations/statements on both topics. The men are reviewing, discussing, and giving their opinions on a report of the study
thus far, and they often point out and debate problems with specific sections within the document and give their own recommendations.
The study utilizes Black and Decker Company as a case study and contains the opinions and perspectives of top experts who have
knowledge of control systems.
Transcript of Review Meeting, 1962 October 4

Date: 1962 October 4
Control, 1965
Date: 1965
52.56
Scope And Contents:
The audio recording consists of a speaker discussing the course Control. He explains that the course revolves around the use of
business figures for a purpose. The recording goes over the topics that will be covered in the course including but not limited to:
accounting principles (taught as an aid to business management), alternative choice problems, statistical techniques (sampling and
probability theory), processing data (reviewing techniques and machines), cost systems, and cost accounting. Questions are also
answered about specific aspects of the course.
Transcript of Control, 1965

Date: 1965
- 48 -
Comptroller's Conference, 1965 January 27
Date: 1965 January 27
164.37
Scope And Contents:
The audio recording documents a meeting held at Comptroller’s Conference where one speaker offers suggestions for improvement of
the U.S. economic system. The speaker follows an outline which structures the discussion and addresses questions throughout his
explanation. He frames his conversation by stating he will start off talking about a broad, conceptual concepts and more generally
about systems and states more specific examples involving the Defense Department will be given later. His talk focuses on operational
control and management control systems.
Transcript of Comptroller's Conference, 1965 January 27

Date: 1965 January 27
Staff Meeting, 1966 March15

Date: 1966 March15
176.27
Scope And Contents:
The audio recording recording documents a staff meeting that took place on March 15, 1966. On the first side of the tape the staff
discuss the Lachlan Air Force Base’s budget along with the Base’s reporting of their expenses. The staff seem to take on an advisory
role to the base and are trying to make recommendations and give advice. They discuss topics such as operations and rules of the
base, management, the civil engineering staff and their work, which units should be dictated as service units versus mission units, and
program structures. The second side of the tape records a later meeting about the same topic. The goal of this meeting is to come to
more concrete/clear conclusions after the previous two meetings. The main speaker identifies the goal of the meeting as creating a
better system in the department of defense and the need to specify/clearly define criteria that proves this system will be better. Topics
discussed include working capital, operating activities, the manager in relation to the system as well as the manager in general, new
obligation authority, an overview of budgeting at an air force base, and how the navy operates.
Transcript of Staff Meeting, 1966 March15

Date: 1966 March15
Farewell Party for Anthony and R. Mort, July, 30,1968

36.26
Scope And Contents:
The audio recording documents an OSD Controller Hail and Farewell Party which was held to say goodbye to Mr. Robert Anthony and
welcome the person coming into the position, Mr. Robert (Bob) Mort. The party was held July 30, 1968 in the main ballroom of the Fort
Meyer Officer’s Club. Mr. Don Braisser (spelling?), the deputy assistant secretary of the defense controller speaks first and directs the
ceremony. Mr. Mort then says a few words about taking over the position followed by a performance which highlights Anthony’s career
as the defense controller. The performance consists of funny anecdotes and skits about problems solved and encountered by the
controller office and Anthony. Lastly, Braisser gifts Anthony with a series of presents – a book on how to speak, a pair of skis, a
guestbook signed by people who were in attendance of this party, a plaque, and cufflinks. The recording finishes with some remarks
made by Anthony who talks about the pride he feels for the organization.
Transcript of Farewell Party for Anthony and R. Mort, July, 30,1968, 1968 July 30
Date: 1968 July 30
- 49 -
Professor Anthony, May 14, 1970
Scope And Contents:
The audio recording documents one of Professor Anthony’s courses: Non-Profit Organization Management. The first part of the
recording Anthony asks for questions about the procedure of the final exam and addresses a misconception. He states that students
may believe he teaches this course so students write notes which he then takes to write a book which he profits off of. He explains the
types of books he writes are scholarly and those tend to not make any money. On the contrary he is trying to develop a new subject
area. The struggles of developing a new area of study are getting a good framework and developing generalizations within the
framework. He notes some might disagree with establishing generalizations but argues they’re good because they give you a starting
point to then analyze a problem. He then proceeds to talk about nonprofit organizations, and splits them into subgroups: organizations
where you can measure the output versus organizations where you cannot. Anthony then discusses the chronological steps of
nonprofits: programming, budgeting, operating and talks about his generalizations. During the majority of the rest of the lecture,
Anthony asks the students questions and they ask him questions which lead to other discussions surrounding management, nonprofits
and problems within nonprofits. Ultimately, Anthony concludes nonprofit organizations are not motivated toward good management
practices and they should be. The lecture ends around 54:10, the rest of the recording documents various conversations.
Transcript of Professor Anthony, May 14, 1970, 1970 May 14

Date: 1970 May 14
Robert Anthony discussion of sampling

98.59
Scope And Contents:
The audio recording consists of a lecture about sampling recorded so the speaker, presumably Anthony, can write a book. The speaker
notes that the cheapest way to write a book is recording this talk and then editing and revising it. They also introduce two concepts
discussed in previous lectures: the notion of frequency distribution and the normal curve or probability. The speaker states the goal of
today’s lecture is to join these two concepts together in the context of samples/sampling. They discuss permutations and combinations
which help compute probabilities, probability samples, random number tables, sampling as a means for decision making and sequential
sampling but spend the majority of the lecture reviewing practice problems and formulas. On second side of the audio tape, the lecture
about sampling is continued but ends at 5:17. The speaker talks about standard deviation of the population vs. the deviation of the
sample, calculating standard deviation and goes over more practice problems. As noted, the audio gets quiet at 5:17, and a new
lecture starts at 6:22. This lecturer discusses the closing of factories, capital assets, bonds and banks.
Transcript of Robert Anthony discussion of sampling, undated

Date: undated
Class - "Statement of the Problem," Feb. 4, (no year)

87.27
Scope And Contents:
The audio recording documents a lecture given by Anthony. During the first part of the lecture, Anthony goes over class
schedule/meeting times, putting books on reserve, and what the class has gone over so far (classifying and aggregating input
information) and where the class will go (focusing on output information) concerning nonprofit organizations. He then discusses an
assignment centered on Health, Education and Welfare Department (HEW) and students ask questions. Anthony states students must
grapple with problems of fiduciary control, helping students get a better education and the best way to do it (channeling funds), and a
human component and the overhead of the program. He acknowledges this assignment is challenging but to keep working at it. During
the bulk of the lecture, Anthony goes over a document, titled “Statement of the Problem”, he has assembled which includes material he
has put together and comments from students who took last year’s seminar. The document defines a nonprofit organization, and
outlines technical and environmental factors. Both students and Anthony himself ask questions and discuss the document while talking
about priorities of the private sector, the public good, and the two kinds of nonprofit organizations. He defines the two types as
organizations with clients (students, patients) where you do something for the clients and can measure what you do and organizations
where you cannot measure.
Transcript of Class - "Statement of the Problem," Feb. 4, (no year), undated

Date: undated
- 50 -
Professor Anthony's "Pricing," undated
85.15
Scope And Contents:
This audio recording consists of a lecture given by Anthony on pricing. He first discusses class meeting times, and a guest lecturer that
will be coming next week. Anthony then discusses pricing, which he has discussed previously in passing, but this lecture focuses on
making generalizations by reviewing a handout he has compiled and invites students’ comments, questions and critiques. Anthony also
notes he wants to spend more time on depreciation and has also included a problem. While reviewing the handout, the class discusses
pricing systems, the concept of public good, examples of public good such as defense, fire departments and national parks, different
types of prices (cost based, prices based on social values, and on market), setting prices/cost, and competition. Lastly, Anthony goes
over the problem of depreciation in hospitals.
Transcript of Professor Anthony's "Pricing", undated

Date: undated
Professor Anthony's Tapes, undated

6.39
Scope And Contents:
This audio recording consists of an interview of Mr. Anthony and his assistant Mr. Hedbloom (spelling?) about their visit to the Soviet
Union. Anthony came to study the educational system that trains men and women for management positions and visited Moscow
University’s Department of Economics, Moscow Institute of Finance, and Moscow Institute of Engineering Economics. Anthony was
able to talk to the directors of these institutions as well as faculty members and found that there are similarities in the educational
problems the U.S. and Russia face – and similar solutions are being employed. The interviewer then talks to Hedbloom about his
encounters with students. Hedbloom observed that the average age of students in two years less in Russia than in Europe or the U.S.
because of the length of education and noted that Russian students seem to study harder. He noted students asked questions about
the universities, the financing of studies, social aspects and more personal questions about him. He was curious and asked them
questions about how long they have been studying, where they were from, their nationality and language, their plans after they
complete their studies, and scholarships. The interview concluded with Anthony talking about his general impression that in Russia
curriculum is aimed at training specialists with more emphasis on a student’s field of specialty and less on broad cultural education and
that the exchange of information in beneficial for both countries.
Transcript of Professor Anthony's Tapes, undated

Date: undated
Robert Anthony lecture about government control systems

157.59
Scope And Contents:
This audio recording documents a lecture about government control systems. Contrary to popular belief, Anthony states that
governments can have good control systems without profits. He posits that what makes a good control system is being able to measure
inputs and output and draw relationships between the two. Other topics discussed during this lecture are financial performance centers,
the importance of atmosphere, top management buy in, functional review, costs, and investment and operating items. The main topic is
the defense department and their budget/operations. Anthony takes questions and comments throughout the lecture, but more so
toward the end.
"Rebirth of Cost Accounting," 1974

Identifier: 011425601_VT_0001 Carton 94
Separation Record
Records relating to Robert N. Anthony's administrative work on the MBA StudyCommittee and the Doctoral Faculty have been
removed to their respective collections- MBA Study Committee (AA 210) and Doctoral Faculty: Special Field Definitions
(AA119). This material may be restricted. Contact Archivist for more information.
- 51 -

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Baker Library Special Collections, Harvard Business School

Baker Library | Bloomberg Center

Summary Information .................................................................................................................................................................. 3

By: Carole Foster

Revised: August 1996

By: Carin Casey

Revised: October 2003

By: Lisa Moorhead

Revised: November 2007

By: Dominique Tremblay

Return to Table of Contents

He died in 2006 in Hanover, New Hampshire.

Return to Table of Contents

Scope And Content Note:

Return to Table of Contents

Series I. Correspondence and Subject Files, 1942-1993

"A"--Miscellaneous Correspondence, 1969-1982

American Accounting Association (AAA)--Accreditation,1971-1977

AAA--1977 Nominating Committee Material,1975-1982

AAA--Subcommittee on Interest Costs, 1975-1978

AAA--Price Waterhouse Grant, 1973-1976

American Institute of Certified Public Accountants,1968-1981

American Society of Military Controllers, 1981

Time Allocation Other Than Teaching, 1942-1981

Biographical--Associations That Have Received Anthony

Biographical Material, 1965-1975

Biographical--Lists of Speeches and Publications,1966-1975

Biographical--Personal Correspondence, Defense Department,1965-1968

Biographical--Government Forms (Prior to 1975),1969-1972

Biographical information, 1949-1975

Biographical--Articles and Clippings, 1947-1984

Arthur Andersen & Co., 1952-1980

Associated Business Programs Limited, 1969-1971

Association of Government Accountants, 1974-1980

"B"--Miscellaneous Correspondence, 1968-1982

Bignami, Enrico, 1972-1981

Blue Cross/Blue Shield, 1970-1977

Boeing Company, 1969-1979

Bordner, Howard, 1977-1981

Boston University, 1971-1974

Bradford, University of (England), 1969-1972

Brookings Institute, 1970-1971

"C"--Miscellaneous Correspondence, 1970-1982

Cambridge Research Institute, 1969-1971

Casey, Cornelius, 1979-1981

Center for the Study of Democratic Institutions,1970

Centre d'Etudes Industrielles, 1970

Chemical Bank, 1970-1976

Churchill, Neil C., 1973-1977

Compugraphic Corporation, 1976

Continental Oil Co., 1970-1978

Continuing Management Education--Administration,1969-1970

Cost of Equity Capital , 1966-1973

"D"--Miscellaneous Correspondence, 1972-1982

Data Resources, Inc., 1969-1981

"E"--Miscellaneous Correspondence, 1969-1982

Enthoven, Dr. Adolf, 1969-1982

"F"--Miscellaneous Correspondence, 1969-1982

Financial Accounting Standards Board (FASB) "Non-Business"--Press Clippings, 1978

FASB "Non-Business"--Miscellaneous, 1978-1979

FASB "Non-Business"--Administrative, 1977-1978

Financial Executives Institute, 1966-1981