Robert Kaplan

Robert S. Kaplan is a Visiting Professor of Accounting at the Saïd Business School, University of Oxford, and a Senior Fellow and Marvin Bower Professor of Leadership Development, Emeritus at Harvard Business School. He is renowned for co-developing activity-based costing (ABC) and the Balanced Scorecard (BSC). His work extends to value-based healthcare systems and strategic frameworks for inclusive growth.

Education:

• B.S. and M.S. in Electrical Engineering (MIT)
• Ph.D. in Operations Research (Cornell University)

Research Interests: Kaplan focuses on aligning cost, performance, and risk management with strategic execution. He pioneered time-driven ABC (TDABC) for healthcare efficiency and collaborates with Michael Porter on value-based healthcare. His recent work includes adapting the Balanced Scorecard for corporate strategies that balance financial returns with environmental and socio-economic benefits.

Awards & Recognition:

• Accounting Hall of Fame (2006)
• Outstanding Accounting Educator Award (1988)
• CIMA Award (1994)
• Lifetime Contribution Awards from AAA and IMA (2006–2008)

Collaborations & Impact: Works with Anette Mikes on enterprise risk management frameworks. Co-authored influential books like Time-Driven Activity-Based Costing and Relevance Lost, translated into 25 languages. His Balanced Scorecard system has been adopted globally.