Mark Finn is a Clinical Professor of Accounting and International Business at the Kellogg School of Management, Northwestern University. From 2001 to 2008 he also served as director of Kellogg's Global Initiatives in Management (GIM) program. Prior to coming to Kellogg, Prof. Finn was on the faculty of the University of Chicago. He received PhD, MS, and MBA degrees from Cornell University and an AB with honors from Stanford University.
Prof. Finn teaches core financial accounting and advanced classes in financial reporting, taxation, international accounting, and sustainability reporting. He received the Chairs' Core Teaching Award in 1999, 2005, 2008, 2012, and 2014. Within the GIM program, he served as a faculty adviser to classes on China, Japan, India, and South Africa. His primary research interests are related to the quality and credibility of financial disclosures, especially in non-US settings. He is a coauthor of International Accounting, 5th Edition, published by McGraw-Hill, the market-leading textbook in international accounting. His research articles include "Market Rewards for Increasing Earnings Patterns" published in the Journal of Accounting Research.
Prof. Finn has been affiliated with the Sasin Graduate Institute of Management, Chulalongkorn University (Bangkok, Thailand) since 2003. He has also been a visiting professor at the Indian School of Business (Hyderabad and Mohali) and Keio University (Hiyoshi, Japan). He received the ISB's Teacher of the Year award in 2003, 2008, and 2009.
For practitioners and academics in science and engineering, this highly focused program provides a solid grounding in business concepts, industry-specific tools and practical frameworks for developing the business acumen you need to advance your life’s work.
Traditional financial reporting is often criticized for ignoring some of a company's most important economic assets and liabilities. On the assets side, mainstream accounting often ignores brands, human resources, intellectual property, supplier/customer relationships, and (more generally) the goodwill that accrues to a business through its involvement in the wider community. On the liabilities side, despite numerous attempts, accountants have been unable to develop a coherent framework for reporting on the risks, or contingent liabilities, posed by deleterious environmental and social policies.
This course introduces students to sustainability reporting, a system of analysis and reporting that attempts to bridge these gaps and provide a more expansive view of an organization's social and environmental performance, sometimes called the triple bottom line. Through lectures, cases, and a research project, we will examine markets for sustainability reporting and metrics that have been developed to supply information to these markets. The class will address a number of important topics, such as socially responsible investing, the Global Reporting Initiative, carbon disclosure, tracking and controlling product and labor standards in the supply chain, accounting for legal and environmental liabilities, and the role of intangible assets in long-run performance.