MLD-412 MBTA student site visit

FAB in MLD: Finance, Accounting, and Budgeting are Central to Organizational Success

Budgeting, accounting, and financial management are central to the successful operation of government, nonprofit, and for-profit organizations.  MLD offers a sequence of three courses for students seeking to boost their understanding how “FAB” concepts and techniques can be powerful management tools.

 

MLD-401M: Financial Analysis of Public and Nonprofit Organizations taught by Bran Shim is an introductory, general-audience course intended for students with no background in accounting or financial analysis. By the end of the course, students will be able to: 1) Understand commonly-used accounting and financial analysis terminology, concepts, tools and processes; 2) Evaluate financial statements in order to ask probing questions, identify risks and/or opportunities, and think critically about financial performance; and 3) Recommend and justify courses of action based on analyses of accounting and other financial data. Specific topics covered include an overview of the financial reporting landscape and governance; accounting principles and concepts; a detailed review of the major financial statements; and the analysis of major financial topics such as organizational liquidity, solvency, operations, funding, and benchmarking.  Main focus will be on features of public and nonprofit accounting, but many of the topics covered are applicable to all types of organizations. Students completing MLD-401M will be well prepared to take the the following course.

 

MLD-411M: Introduction to Budgeting and Financial Management  by Senior Lecturer Linda Bilmes is a rigorous introductory course aims to demystify FAB topics for a general audience of students, even those lacking any related background. Bilmes will, step-by-step, help students understand the entire budgeting process, including budget formulation and execution, variance analysis, budget strategies such as activity-based costing, revenue forecasting, and capital budgeting. Accounting topics include an overview of the financial reporting and governance landscape, accounting principles and concepts, and a detailed review of the major financial statements.Linda Bilmes, Daniel Patrick Moynihan Senior Lecturer in Public Policy The course will build on these budgeting and accounting principles to progress to financial management techniques such as the Balanced Scorecard, financial benchmarking, and the analysis of organizational liquidity, solvency, operations and funding.

 

Students successfully completing MLD-411M may apply for Linda Bilmes’ spring course MLD-412: The Greater Boston Applied Field Lab, an advanced, field-based, experiential learning course in which students work on challenging urban management and financial projects. A comprehensive video about the course is available here.

Of MLD-412 , Mid-Career MPA (’20) and recent program fellow Will Eden says, “No course at the Kennedy School I’ve taken has been as thoughtfully composed, incorporated as much feedback, or offered such a valuable hands-on learning experience.” Real world course projects in the past included a detailed estimate on the financial viability of plans for building a performing arts center in Gloucester, MA; an analysis for the town of Hingham, MA about funding federally mandated storm water runoff infrastructure; rethinking energy supply and demand options related to the Massachusetts Bay Transportation Authority‘s (MBTA) the South Boston Power Station; and, for the Massachusetts Port Authority (MassPort), an assessment of threats/opportunities for the Boston seafood cluster in the global supply chain.  Past projects have included a number of meaningful collaborations with the City of Somerville, MA, documented on video here. For more details, read the AY21 Report on the Applied Field Lab.  In 2023, students in the course investigated inclusionary zoning as a tool to increase affordable housing in two Massachusetts communities.
Students from the course often continue their work in fellowships with the Rappaport Institute for Greater Boston.

MLD-401M and MLD-411M will be offered at the Harvard Kennedy School in Fall semester. MLD-412 will be offered in the spring semester. For questions about these courses, or any other in the MLD curriculum, email Greg Dorchak, MLD Area Administrator.

Game planning for Success at Scale | MLD-820: Strategies for Social Impact with Matthew Lee

Even the most visionary, well-connected, and well-funded social enterprises fail to achieve their aims. A common reason for this failure—and a critical factor for success—is organizational strategy, the game plan developed by an organization and its leaders for achieving impact.

New Associate Professor of Public Policy and Management, Matthew Lee, brings to the Harvard Kennedy School his expert interest in strategic issues relevant to hybrid organizations that simultaneously pursue multiple objectives, including organization design, external evaluation, and innovation. Having studied social enterprises, impact investing, nonprofit organizations and corporate social responsibility, Lee’s teaching (and ongoing research) focuses on the social impact strategies of private, public sector, and hybrid organizations.

In his module, MLD-820M: Strategies for Social Impact, Lee and his students will investigate multiple organizations facing strategic challenges. In so doing, students will be introduced to the foundational perspectives in academic research on organizational strategy, as well as practice-oriented strategy tools and frameworks developed specifically for social impact-driven organizations.

A central theme of the course is that analysis must lead to action.

In each case and situation, there is no “right” answer, merely well-reasoned explanations for why these organizations are successful (or not), and what might work best for them going forward. The deeper goal of the course is to understand how each of these explanations work in general and to teach students how they can apply this understanding to build more competitive, more successful organizations, even in new and unfamiliar real-world situations. This ability to do so, repeatedly and with confidence, is the skill Lee says is colloquially referred to as “strategy.”  Strategy has some formal foundations with recognizable links to academic fields such as microeconomics and sociology. But MLD-820M will not resemble a finance or accounting class where each new piece builds on the last in a tidy way. Instead, student learning will include both cognitive knowledge (the content in the readings and the slides) and procedural knowledge – the practical ability to take a real-world business situation and apply a variety of tools or “lenses” to make sense of it.

Portrait of Matthew Lee smiling
HKS Associate Professor of Public Policy and Management. Matthew Lee

This course is for those interested in leading or advising organizations focused on social and environmental impact. This course will be participation-based and will include case discussions, in-class exercises, and guest speakers. Cases considered focus on non-profit organizations, social enterprises, for-profit impact-first companies such as benefit corporations, and, also, public-sector organizations.

Matthew Lee previously taught strategy at New York University and at INSEAD, based in Singapore, and has been recognized by Poets & Quants as part of their “40 under 40” list of best professors. Matthew completed his doctoral studies at Harvard Business School. His scholarly work is available on his personal website. Before his academic career, he was a consultant with the Bridgespan Group, a management consultancy serving social sector organizations. He is a graduate of Penn State University and a past Fulbright scholar.

MLD-820M is a useful complement to other MLD course offerings in the areas of Strategic Management, Leadership, Urban and Civic Innovation , Social Enterprise. If you have any questions about this course, or any other in the MLD curriculum, email Greg Dorchak, MLD Area Administrator.

What Works in Public Sector Management | MLD-125 with Elizabeth Linos

In this age of deep societal challenges and growing complexity, when government at all levels is tasked with implementing a wide and growing range of policies to ensure and improve the public good, public managers and those working with governments can find it very difficult to move the needle on important programs and policy initiatives.
With her course MLD-125 What Works in Public Sector Management, Professor Elizabeth Linos introduces graduate students to the central elements of public management and policy implementation, with a focus on three core challenges that public managers face: managing programs; managing people; and managing change.  A sampling of the questions explored in this course include:

  • How can governments use data and evidence to improve program performance and what do you do when the data is bad?
  • How do we reduce administrative burdens in government and why does it matter?
  • How can we recruit, retain, and support frontline workers?
  • What are the big dilemmas around algorithmic decision-making, nudging, participatory government, and other innovations that an effective public manager should consider?

Using academic theory from public management, real-world case studies, and a series of guest speakers who work in and with government, students will learn about the barriers and opportunities to make a difference through government.  While most of the cases studied will focus on federal, state, and local government challenges in the U.S., Linos draws on best practices and studies from around the world.

Portrait photo of Elizabeth Linos smiling
Elizabeth Linos

Dr. Elizabeth Linos joined HKS in July 2022 as the Emma Bloomberg Professor for Public Policy and Management.  Linos is a magna cum laude graduate of Harvard College with majors in Government and Economics. She earned her PhD in Public Policy from the Harvard Kennedy School in 2016, and went on to spend 5 years as Assistant Professor of Public Policy at the Goldman School of Public Policy at UC Berkeley
Between college and graduate school, Linos worked directly in government as a policy advisor to the Greek Prime Minister, George Papandreou, focusing on social innovation and public sector reform. While pursuing her doctorate, Linos spent two years as Vice President, Head of Research and Evaluation at the Behavioral Insights Team – North America, working with government agencies in the U.S. and the U.K. to improve programs using behavioral science and to build capacity around rigorous evaluation. In 2021 she was appointed, and now remains, a non-resident Senior Fellow at The Brookings Institution.

Linos’ research focuses on how to improve government by focusing on its people and the services they deliver. Specifically, she uses insights from behavioral science and evidence from public management to consider how to recruit, retain, and support the government workforce, how to reduce administrative burdens that low-income households face when they interact with their government, and how to better integrate evidence-based policymaking into government. To those ends, Elizabeth founded and now directs The People Lab at the Harvard Kennedy School of Government with a mission to empower the public sector by producing cutting-edge research on the people of government and the communities they are called to serve. For more information, follow the work of The People Lab on BlueSky.

MLD-125 will be offered in the fall semester. For questions about these courses, or any other in the MLD curriculum, email Greg Dorchak, MLD Area Administrator.

An outdoor march on the street by hundreds of women with symbolic flags who are part of the (Movimento dos Trabalhadores Sem Terra, Landless Workers’ Movement) in Brazil

Understanding Social Movements and Creating Social Change: Experiencing Campaigns beyond the Classroom.

Today’s array of societal challenges – from economic disparity, political injustice, rising dangers posed by climate change, and ongoing threats to basic human rights and democratic freedoms – demand, more urgently than ever, that citizens come together and act in collaboration to hold accountable, or change, the existing institutions and systems meant to ensure justice, health, safety, and dignity for people. The Harvard Kennedy School offers numerous important courses that explore the fundamental ways people organize and take collective action for social change. Further, the MLD Area course offerings provide students with the excellent opportunities to directly apply their learning in existing advocacy organizations and movements, and even to create campaigns of their own from the ground up.

Portrait headshot of HKS Assistant Professor of Public Policy Liz McKenna
HKS Assistant Professor of Public Policy Liz McKenna

In her new course MLD 370: Social Movements: The Art and Science of Social Change, Assistant Professor of Public Policy Liz McKenna applies a sociological lens to historical and contemporary cases of social, labor, and political movements from around the world to answer the questions: What’s the difference between a movement that wins victories for its constituents, and one that fails? And, what are the factors that make collective action powerful?
Drawing on her award-winning doctoral research on civil society in Brazil, and the studies detailed in her 2021 book, Prisms of the People: Power and Organizing in 21st Century America, McKenna’s work examines how organizational leaders build constituency bases that successfully exercise political power.  Students in the course will also learn about the role of culture, media, and technology in collective action. With these frameworks in their toolkit, students then enter an experiential learning “lab,” where they investigate how the course concepts work in practice by selecting an existing social-movement organization and analyzing a challenge its leaders face. Projects can explore areas ranging from movement narratives; organizational structure and governance; leadership development; strategy and tactics; learning and adaptation; political contestation; power mapping; and effective use of data. Again, by understanding how to analyze, then potentially create and implement these aspects of a movement or campaign, students will benefit when working in future change-making roles.


For students interested in immediate, hands-on experience creating and working in campaigns and movements, the MLD Area offers three other powerful courses:

Marshall Ganz, the esteemed Rita E. Hauser Senior Lecturer in Leadership, Organizing and Civil Society, has been teaching organizing at HKS for nearly 30 years. Having first come to Harvard (College) in the fall of 1960, he left a year before graduating to volunteer with the 1964 Mississippi Summer Project. There, he found a “calling” as an organizer for the Student Nonviolent Coordinating Committee, and, in the fall of 1965 joined Cesar Chavez in his effort to unionize California farm workers. During 16 years with the United Farm Workers he gained experience in union, political, and community organizing; became Director of Organizing; and was elected to the national executive board on which he served for 8 years. During the 1980s he worked with grassroots groups to develop new organizing programs and designed innovative voter mobilization strategies for local, state, and national electoral campaigns. In 1991, in order to deepen his intellectual understanding of his work, he returned to Harvard College and after a 28-year “leave of absence” completed his undergraduate degree in history and government. He earned his MPA from HKS in 1993, then began teaching at HKS soon thereafter, while simultaneously completing a Harvard PhD in sociology (awarded in 2000). During his time as HKS faculty, Ganz has continued to work “in the field,” including with the Obama presidential campaign (2007-8), the Sierra Club, the Ahel Organizing Initiative (Jordan), Serbia on the Move (Belgrade), Avina (Bogata), Tatua (Kenya), and Community Organizing Japan (Tokyo), learning and perfecting his organizing frameworks.

The premise for MLD-377M and MLD-378M is that an “organized” citizenry is able to formulate, articulate, and assert its shared interests. Organizing, in turn, requires leadership: accepting responsibility for enabling others to achieve a shared purpose in the face of uncertainty. Organizers, then, ask three core questions:

  1. Who are my people?
  2. What is the change we need?
  3. How can we turn our resources into the power we need to achieve that change?

That is to say, organizers must learn to identify, recruit and develop leadership; build community with that leadership; and create power from resources of that community. Students do this in MLD-377M, the “Design” module of the two-course sequence, by applying the five organizing practices: storytelling; relationship building; strategizing; structuring; and, lastly, taking action, as they actually organize their own leadership teams, decide upon a shared purpose, and design organizing campaigns to achieve their purpose. The pedagogy is structured in a purposeful sequence: “explanation,” “modeling,” “practice,” and “reflective debriefing,” which allow students to better learn from repeated practice.

During the second “Leadership” (in practice) module, MLD-378M, students learn to lead the campaign they designed: organizing a kick-off; developing leadership; innovating tactics; engaging with power; and winning, losing, and learning. Practice and critical reflection are again the keys to learning in this module. Students are supported in this process by a set of skilled course coaches who, themselves, have extensive experience actively engaging in these organizing practices and developing students into movement leaders.

Note: *Enrollment into MLD-377M is limited and by permission of the instructor. The course is taught in a two-week intensive format during the Spring 1 Module, with in-person instruction limited to two intensive workshops on the weekends (February 23-25 and March 1-3, 2024).  Also, MLD-377M  is a firm prerequisite for enrollment in MLD-378M.

MLD-375 Creating Justice in Real Time: Vision, Strategies and Campaigns taught by Professor Cornell William Brooks is another powerful experiential learning course in which students actively engage with movements addressing many of the most critical social injustices of our time.

Brooks’s course seeks to understand longstanding inequities and injustices and recognizes the importance of principled advocacy in an age of unprecedented activism.

Like Ganz, Professor Brooks, brings a wealth of experience into the classroom, having served four years (2014 – 2017) as president and CEO of the National Association for the Advancement of Colored People (NAACP); worked as civil rights attorney; and practiced as an ordained minister in the African Methodist Episcopal Church.

Cornell William Brooks holding hands with a child and leading a group of marchers across the Edmund Pettus Bridge in Selma, AL
Cornell William Brooks in 2015 leading America’s Journey for Justice march from its starting point at the Edmund Pettus Bridge in Selma, AL.

At the NAACP Brooks reinvigorated the activist social justice heritage of the NAACP, dramatically increased its youth membership, and conceived and led the 2015 march known as “America’s Journey for Justice” from Selma, Alabama to Washington, D.C., over 40 days and 1000 miles. During his tenure, Brooks and the NCAAP aided in organizing to address policing injustice in Ferguson, MO to failure of government to protect water quality in the majority-black, low-income community of Flint, MI. Prior to leading the NAACP, Brooks was president and CEO of the New Jersey Institute for Social Justice, where he led the passage of pioneering criminal justice reform and housing legislation. He also served as senior counsel and acting director of the Office of Communications Business Opportunities at the Federal Communications Commission; executive director of the Fair Housing Council of Greater Washington, and a trial attorney at both the Lawyers’ Committee for Civil Rights Under Law and the U.S. Department of Justice. As a DOJ trial attorney, he secured a record-setting settlement for housing discrimination victims and filed the first government case alleging housing discrimination against a nursing home.

Brooks’s course MLD-375 seeks to understand longstanding inequities and injustices and recognizes the importance of principled advocacy in an age of unprecedented activism. Issues of highest concern in the course are environmental injustice, biased policing and public safety, criminal justice and prison reform, the fragility and erosion of the right to vote, the need for equitable economic development, and the long call for reparations for racial injustice in the United States. Brooks teaches students tested advocacy principles – e.g., moral ambition, perfect/imperfect victims, concentric/consecutive coalitions, and scholarship — to address these issues, including the particular strategies of the arc of advocacy.

To provide an experiential element, students in MLD-375 work with the William Monroe Trotter Collaborative for Social Justice, U.S. municipal governments, as well as national- & state-level advocacy organizations, on real time campaigns with a focus on what is demonstrably effective. Students will develop visions, strategies and campaigns as well as designing legislative, policy, organizing, communication, and moral framing strategies to address injustices.  As an example, one recent student project sought a posthumous presidential pardon for pioneering civil rights leader, Callie House, who at the turn of the 20th century was wrongfully imprisoned. House founded the National Ex-Slave Mutual Relief, Bounty, and Pension Association, a movement of over 300,000 members, but her efforts were squashed and her legacy was tarnished and minimized by a gross corruption of justice. (Read more here.) Projects like this are part of a portfolio of reparations efforts featured in the course that aim to face up to the deep harm caused by slavery, racist Jim-Crow era laws and policies, and ongoing structural inequities.

Note: Students must competitively apply for enrollment in MLD-375, with the key criteria being a demonstrated passion for social justice. Students admitted to the course should  expect extensive work outside of class and must remain patient, flexible, and persistent in the face of the real-time challenges posed in the course.

A range of other HKS courses complement the four MLD Area offerings above, with each one listed below providing a different framework, addressing different issues and contexts, and providing informed and valuable approaches.

MLD-340 Power and Influence for Positive Impact (Julie Battilana)
DPI-312 Sparking Social Change Through Arts and Culture (Sanderijn Cels)
DPI-376M Queer Nation: LGBTQ Protest, Politics, and Policy in the U.S. (Tim McCarthy)
IGA-147 Civil Resistance: How It Works (Erica Chenoweth; Not offered AY24)
IGA-385 Strategizing for Human Rights: Moving from Ideals to Practice (Doug Johnson)
IGA-453 Reweaving Ourselves and the World: New Perspectives on Climate Change (Rebecca Henderson)

In combination, HKS offers students a powerful set of opportunities to develop capacities and experience creating social change.

If you have any questions about these courses, or any other in the MLD curriculum, email Greg Dorchak, MLD Area Administrator.

A male government official and three female student fellows from the HKS Government Performance Lab meeting in a conference room around a table in front of a whiteboard.

MLD-630: Government Turnarounds with Jeffrey Liebman

For the past ten years, Robert W. Scrivner Professor of Social Policy Jeffrey Liebman has led the HKS Government Performance Lab which provides technical assistance to state and local governments interested in improving the results they achieve for their citizens. During that time Liebman and his team of experts, many HKS students and alumni fellows, have become experts at using analytics, outcomes-focused contracts, and cross-sector collaborations to help improve social service programs at the city and state levels. The GPL helps governments address thorny questions, like how to use data to find individuals who had fallen through the cracks, or how to restructure contracts to incentivize providers to serve the most difficult clients. Originally founded as a platform to explore the efficacy of Pay for Success (PFS) projects like Social Impact Bonds, where the governments agrees to pay for services only if they are shown to be successful, and allowing them to test promising new interventions and collaborative stakeholder models, the GPL evolved in response to a need Liebman and his team discovered across the agencies in which they worked. “Our government partners began to ask whether the same models we developed in PFS could be applied to help government social service agencies run their core operations better,” says Liebman.

Portrait photo of Harvard Professor Jeffrey Liebman in tan suit and tie in front of an HKS building
Jeffrey Liebman

Government leaders were seeking data-driven, boots-on-the-ground technical assistance, so Liebman rapidly expanded the GPL, placing students and HKS alumni with backgrounds in data analysis, public policy, and implementation in the field with a variety governments and agencies selected through national competitions. Projects began with programs aimed at reducing prison recidivism and reintegration for young people exiting the juvenile justice system, then expanded to include initiatives in maternal and infant health, high-quality pre-K, and addressing homelessness. Working across jurisdictions allowed Liebman and his team to discover and refine a set of approaches that responds to the recurring, problematic issues governments face.  For example, one of the key insights Liebman’s team uncovered during its PFS work was that procurement and contracting were too often seen as back-office compliance functions instead of used as powerful levers for systems change. GPL developed a signature framework for Results-Driven Contracting to help governments achieve high-priority strategic goals and drive improvements in service delivery.

This and other lessons are now taught at HKS each Fall in MLD-630: Government Turnarounds.  The course delivers proven strategies that government leaders have used to turn around troubled agencies and improve government performance. In teaching, Liebman draws on a mixture of lectures, case studies (often with guest visits by the case protagonists and other experts), and student presentations. Topics covered include:

1. Setting strategic goals and getting your organization to follow through on them.
2. Data-driven leadership strategies for improving agency performance, such as performance stat and delivery units.
3. Using results-driven contracting strategies to improve procurement.
4. Techniques for recruiting, training, re-energizing, and retaining talent.
5. Strategies for overcoming inertia.
6. Strategies for sustaining reforms.

MLD-630: Government Turnarounds is good complement to other MLD Courses in Government and Urban Innovation such as MLD-102 Getting Things Done: Management in a Development Context (Andrews); MLD-601 Operations Management (Fagan); MLD-605 Systems Thinking and Supply Chain Management (Fagan); MLD-618 Leadership, Social Change, and its Challenges: Boston as a Case Study (Winship & Jackson); and especially, MLD-412 Greater Boston Applied Field Lab: Advanced Budgeting, Financial Management and Operations (Bilmes) and  MLD-620M The Data Smart City: Driving Innovation with Technology (Goldsmith)

If you have any questions about this course, or any other in the MLD curriculum, email Greg Dorchak, MLD Area Administrator.