Harvard Business Review

NOVEMBER 29, 2010

"Creative accounting" is really bad. For me, it evokes a wonderful old New Yorker cartoon by Robert Weber , where a small, meek accountant stands before the desk of an overfed chief executive exhorting the accountant to rescue the company: "It's up to you now, Miller. So, by definition, creativity is morally neutral.

Creative Accounting 15

Creative Accounting Creativity GAAP Balanced Scorecard 15

Harvard Business Review

NOVEMBER 29, 2010

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Creative Accounting 15

Creative Accounting Creativity 15

Deming Institute

APRIL 7, 2016

The best policy may be to avoid incentives altogether and focus instead on creating systems in which intrinsic motivation, cooperation, ethical behavior, trust, creativity, and joy in work can flourish. Distorting the numbers, a form of creative accounting aimed at looking good rather than doing well, is rampant in American business.

Deming 28

Deming System Incentives Short-term 28

Harvard Business Review

APRIL 5, 2017

Creative accounting measures. Similarly, a good indicator for myopia is a company’s use of performance measures that are not compliant with generally accepted accounting principles , as it may effectively spin the financial results.

EPS 8

EPS Metrics Depreciation Short-term 8

Harvard Business Review

DECEMBER 13, 2011

Yeaney cites three key benefits: First, the process generated "more creativity, accountability, and commitment." Just as important, those plans were never handed back up the chain of command for "final answers." The effect? And third, "we improved the flexibility and adaptability of the strategy."

COO 12

COO Learning-by-Doing Bureaucracy Strategy 12