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

Deming Institute

APRIL 7, 2016

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. The trouble is that we are usually dealing with complex systems (people and organizations) that may behave not at all like our myths would predict.

Deming 28

Deming System Incentives Short-term 28

Harvard Business Review

DECEMBER 13, 2011

Meanwhile, the parliamentary victories of upstart, off-center (and off-the-wall) political organizations — Exhibit A: the Pirate Party — has brought the sideshow to center stage. Yeaney cites three key benefits: First, the process generated "more creativity, accountability, and commitment." The effect?

COO 12

COO Learning-by-Doing Bureaucracy Strategy 12