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Alistair Sim as Scrooge, A Christmas Carol, 1951, United Artists

Don't Let CFOs and Accountants Slow Innovation

Idea posted: April 2013
  • Finance
  • Innovation & Entrepreneurship
  • Leadership & Change
Institutions: INSEAD

What can you do when penny pinchers get in the way of your disruptive ideas – ideas that may bring the critical changes your company needs? Firms with a greater degree of accounting conservatism are less innovative because of an obligatory accounting practice of immediately provisioning for future losses. How can you get the breathing space necessary away from the demands of shareholders and the market to innovate and bring about change?

Idea #117
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The Laughing Cavalier (detail), Frans Hals, 1624. (Source: The Wallace Collection, London)

Reasons to Be Cheerful: Positivity Linked to Profitability

Idea posted: October 2013
  • Leadership & Change
  • Learning & Behaviour

Over-optimism in business is often seen as a bad thing, associated with recklessness and corporate ‘buccaneering’. New research, however, challenges this view. ‘Against-the-odds’ positivity can, it seems, motivate managers to work harder and propel them towards high performance targets.

Idea #246
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