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

NOVEMBER 29, 2010

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Creative Accounting 15

Creative Accounting Creativity 15

Deming Institute

APRIL 7, 2016

Distorting the numbers, a form of creative accounting aimed at looking good rather than doing well, is rampant in American business. Improving the system is by far the most difficult. If the focus is just on meeting a target improving the system is not a sensible strategy.

Deming 28

Deming System Incentives Short-term 28

Harvard Business Review

APRIL 5, 2017

Creative accounting measures. Similarly, a good indicator for myopia is a company’s use of performance measures that are not compliant with generally accepted accounting principles , as it may effectively spin the financial results.

EPS 9

EPS Metrics Depreciation Short-term 9

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 14

COO Learning-by-Doing Bureaucracy Competitive Advantage 14