Robert S. Kaplan is an American accountant and professor known for his contributions to management accounting and business strategy. He is a professor at the Harvard Business School and has co-developed the Balanced Scorecard, a strategic planning and management system used by organizations to align business activities with their vision and strategy. Kaplan has authored numerous books and articles on accounting and management practices. His work emphasizes the importance of performance measurement and management in achieving organizational goals. He has also served as a consultant for various companies, helping them improve their financial and operational performance.