If this sounds strange, ..

.. then look up the next time a flock of geese flies by in V formation. The leadership changes periodically, as the goose in the front gets tired and falls back. No doubt all the other geese find the one in the lead greatly empowering, perhaps even terribly charismatic - for a while.

If geese can rotate their leadership, and bees can work vigorously without having to be empowered by their Queen (which is our label, not theirs), then surely we human beings can achieve such levels of sophistication.

Henry Mintzberg, Managing.

The Uncertainty Principle of Cost Management

... a continuing concern in the design of control systems should be whether behaviour induced by the system is consistent with the strategy.

By Govindarajan and Shank.

link of the day

VBL

Today: Two Final Exams!

'Being a Manager and a Strategist',
hopefully capable of speaking
'The Accounting Language'.

Not too sure about the grades this time..

Period 2, I'm coming!
OMG, it starts all over!

Today: Final Exam!

'Models and Decision Making'.
Everything less than 94% would be disappointing.

Today: Final Exam!

'Managerial Economics'.
I don't feel too bad, hope to reach 80%.

Old accountants never die..

.. they just lose balance.

No second chance

.. to make first impression.
Allow Montréal to make it in autumn.