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Intangible Assets

Kaplan

Profit Is Less About Good Management than You Think

Harvard Business Review

SEPTEMBER 28, 2015

.” Value investors like Graham and Buffett believe that the sources of sustainable returns on capital are not a company’s human assets but their so-called “economic moats,” structural, durable competitive advantages around revenues or costs. So is there something different about the managers who do succeed?

Stage-Gate

Stage-Gate Kaplan Competitive Advantage Intangible Assets

On Creative Accounting: Two Creativity Myths

Harvard Business Review

NOVEMBER 29, 2010

Created by Robert Kaplan and David Norton in the 1990s, this system for assessing organizational performance builds on, but goes way beyond, traditional accounting methods. The Balanced Scorecard's primary form of novelty is that it takes into account the intangible assets that are so crucial for information-age companies.

Creative Accounting

Creative Accounting Creativity GAAP Balanced Scorecard

Profit Is Less About Good Management than You Think

On Creative Accounting: Two Creativity Myths

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