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Ethics Management Operations Technology Innovation Creative Accounting Intangible Assets Present Value Balanced Scorecard Incentives More Related Topics >
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On Creative Accounting: Two Creativity Myths

Harvard Business Review

NOVEMBER 29, 2010

Notice: That second part of the creativity definition — "appropriate to some goal" — doesn't mean that the goal is necessarily ethical. So, by definition, creativity is morally neutral. Tags: Creativity Ethics Innovation GAAP. Immense evil has been done with human ingenuity applied to despicable ends.

Creative Accounting 14
Creative Accounting Creativity GAAP Balanced Scorecard 14
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Reclaiming the Idea of Shareholder Value

Harvard Business Review

JULY 1, 2016

Time horizon is a particularly important part of the governing objective’s definition. For instance, he states that “When forced to choose between optimizing the appearance of our GAAP accounting and maximizing the present value of future cash flows, we’ll take the cash flows.”

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Short-term Long-term Objective Incentives 10
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