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A Four-wheel-drive Diamond in the Rough Leadership Model

Great Leadership By Dan

These results can be, in my experience, best conceived as a progression of outcomes moving from intangible assets to tangible outcomes. Clearly some of these activities (e.g. Clearly some of these activities (e.g. All of these elements are outlined in the diagram in Figure 1.

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Why Financial Statements Don’t Work for Digital Companies

Harvard Business Review

The building blocks for a digital company are research and development, brands, organizational strategy, peer and supplier networks, customer and social relationships, computerized data and software, and human capital. The current financial accounting model fails today’s companies in yet another respect.

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The Answer to Short-Termism Isn’t Asking Investors to Be Patient

Harvard Business Review

Too many companies prioritize quarterly earnings over long-term innovation, human capital investment, and brand development, and many people believe short-term shareholders are to blame. Gathering information on a firm’s intangible assets is costly, and so not worth doing if you own only a tiny bit of stock in a company.

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How to Navigate a Digital Transformation

Harvard Business Review

Meanwhile, the laggards continue to spend their time and money on assets that do not scale so easily — physical goods (such as manufacturing plants or inventory) and human capital (such as highly trained employees that deliver services).

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Why We Shouldn’t Worry About the Declining Number of Public Companies

Harvard Business Review

All three factors have become more common over time, which we argue stems from firms’ increasing reliance on intangible and knowledge inputs in their business models. Emerging digital firms compete with knowledge, strategy, and expert human capital, attacking even the largest established firms.

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The U.S. Corporate Tax Code Is Broken. How Should We Fix It?

Harvard Business Review

And, nothing could be more important to our economy than the efficient allocation of financial, real and human capital. Second, the rise of intangible assets, like patents and widgets, means that transfer pricing issues become central, and so high tax rates become more untenable as they increase the incentives to be aggressive.