Ruth R. McMullin yesterday broke the silence surrounding her resignation as president and CEO of Harvard Business School Publishing (HBSP), stating the reasons for her departure in a statement to the press.

McMullin cited differences with William A. Sahlman, chair of HBSP, as the reason for her resignation from the position she has occupied since January 1993.

"A few months ago, my views of how to run a professional publishing organization and those of [Sahlman] began to diverge," McMullin said in the statement. "Finally, it became clear to me that our views, strongly held by both sides, were too different."

McMullin, who is currently refusing interviews, declined to reveal specific issues of disagreement, claiming that such disclosure would "undermine the very institution I helped to build."

Sahlman and all other HBSP's executives did not returns calls to their offices yesterday and Wednesday.

While there was no indication from the Business School or HBSP of the reason for the resignation, David Vogel, editor of the California Management Review and a professor at the University of California, Berkeley, said he thought the change could be representative of a philosophical shift at the Harvard Business Review.

"There's a lot of confusion over there right now, they haven't figured out their purpose," Vogel said. "They are having trouble deciding if they want to be an academic journal or Fortune-like magazine."

He also said that, in his opinion, the hiring of McMullin at a salary of $500,000 suggested a desire to make the publishing company a regular business and make the Review flashier to raise profits.

"Why else would you pay some- one that much money," Vogel said, "unless youthought they could bring in even more?"

Citing the "not surprising" conflict betweenrunning a business and other aims of a university,he said he thought the move signaled "a reining-inof the company."

Vogel also said personality conflicts were apossible reason for McMullin's departure. "Sheseems to alienate people," he said.

But Vogel did say that the Review was"first-rate," the publishing arm was "a miracle"and the case studies HBSP prints were "fantastic."

"The Review seems to weather all the changesand come out with its reputation untarnished," hesaid.

McMullin reflected on her tenure at HBSP in thestatement and described her achievements there.

In her statement, McMullin cited companyperformance of 20 percent growth, with thesimultaneous addition of infrastructure investmentunder her tenure as evidence of her success atHBSP.

She also called the HBSP customer service arman "organization capable of world-class serviceakin to [that of] LL Bean, and absolutelyunmatched in the publishing industry.