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Why We Need to Update Financial Reporting for the Digital Era

Harvard Business Review

Since then, we interviewed several chief financial officers (CFOs) of leading technology companies and senior analysts of investment banks who follow technology companies. As digital technology becomes more pervasive, more and more companies will present this sort of valuation challenge.

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The Dangers of Digital Protectionism

Harvard Business Review

The draft bill has generated much debate, including some concern from global technology giants as well as Nasscom, India’s IT industry body. These solutions lie at the intersection of technology development by companies and policy formulation by governments. What Policy Makers Should Consider. In contrast, the U.S.

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A Blueprint for Digital Companies’ Financial Reporting

Harvard Business Review

In a follow up HBR article , we interviewed several chief financial officers (CFOs) of leading technology companies and senior analysts of investment banks and distilled seven key insights from those discussions. Because investors consider these non-GAAP numbers to be value-relevant, we propose a more direct way for them to be calculated.

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.

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Why Leaders Are Still So Hesitant to Invest in New Business Models

Harvard Business Review

As technology continues to change and challenge even the most successful incumbent organizations in every industry, the cost of inertia is growing. Finally, Generally Accepted Accounting Principles (GAAP) used to manage businesses and report to investors often ignore intangible assets or miscategorize them as expenses.

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GDP Is a Wildly Flawed Measure for the Digital Age

Harvard Business Review

New workers embarking on their careers are finding that their education is incomplete in many areas essential to our technology-driven lives today. While all of these are contributing factors, the major factor, in our view, is the deflationary effect of technology, which our measurement systems fail to account for.

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