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On Creative Accounting: Two Creativity Myths

Harvard Business Review

"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. And it quite effectively served its murderous goal.

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Eliminate Slogans, Exhortations and Targets

Deming Institute

The reason that the organization failed is because the systems are producing what they will produce (along with the expected variation) not because an employee isn’t doing their part. I achieved my goal by not my aim. That happens a lot, we honestly translate aims to goals. To change results change the system.

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