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A Blueprint for Digital Companies’ Financial Reporting

Harvard Business Review

The company’s first revenues indicate the acceptance of its product or services by customers. Investors, therefore, look not just for reported revenues but for drivers behind the revenues, especially because digital companies’ operating activities often differ from their revenue-generating activities.

Report 8
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Why We Need to Update Financial Reporting for the Digital Era

Harvard Business Review

Digital companies, however, consider scientists’ and software workers’ and product development teams’ time to be the company’s most valuable resource. Furthermore, the operating managers cannot take their eyes off day-to-day operations to focus on innovation.

Report 8
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How B2B Software Vendors Can Help Their Customers Benchmark

Harvard Business Review

Those analyses rely on publicly available data sources, but software providers have accumulated growing amounts of private data on almost every aspect of their customers’ technology, operations, people, and strategies. It is even possible to hold up the data mirror to individual technology users.