Harvard Business

MARCH 29, 2018

The audience for such innovation wants to be receptive: A recent American Hospital Association (AHA) survey found that 75% of senior hospital executives endorsed the importance of digital innovation. Yet, despite their stated enthusiasm, hospitals have been notoriously slow to adopt digital innovations. We have identified how hospitals’ budgeting systems have erected three distinct barriers to the adoption of technology. Gillian Blease/Getty Images.

Budgeting 30

Budgeting Payback Period Decentralization NPV 30

Harvard Business

JUNE 8, 2018

In our recent HBR article , we argued that financial statements fail to capture the value created by modern digital companies. Since then, we interviewed several chief financial officers (CFOs) of leading technology companies and senior analysts of investment banks who follow technology companies. and (ii) how can digital firms improve their financial reports to communicate sources of value creation in their businesses? Martin Konopka/EyeEm/Getty Images.

GAAP 34

GAAP CFO Discounted Cash Flow Payback Period 34