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. Except when it's good.

Creative Accounting 15

Creative Accounting Creativity GAAP Balanced Scorecard 15

Harvard Business Review

APRIL 5, 2017

I have worked on research that has found that a strong company culture is associated with lower levels of myopic decision making, better productivity, and innovation. Creative accounting measures. Corporate culture. One way to gauge this is in how a firm treats its workforce in bad times.

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