Author Archives: Nick Shepherd

Turbocharging your capacity to change

Two recent articles reminded me of the challenging time that organizations continue to have in adapting to change. While this is not new it did reinforce my commitment to developing organizations where human capital is treated as a foundation for … Continue reading

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Phantom accounts – the art of making the invisible, visible

Most people are familiar with financial statements – often referred to as”…the accounts” of an organization. These statements typically comprising a balance sheet, earnings or income statement and cash flow statement plus other supporting materials present the financial affairs of … Continue reading

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Take People for granted – at your peril

The Maturity Institute’s purpose is “to increase both organization and societal value by educating and enabling organizations to move up to higher levels of leadership and management maturity”. The time for help in this area has never been more important; … Continue reading

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Financial depletion?

As the saying goes “…we live in interesting times!” Stock markets are testing historic highs in the US supported by price to earnings ratios that are also becoming the highest on record[1]. Yet if one reads various financial articles[2] we … Continue reading

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Accounting is dead: long live accounting!

A recent book by accounting professors Baruch Lev (New York University) and Feng Gu (SUNY Buffalo) proclaims “…the end of accounting.” There are many in the profession who argue with this but when the financial balance sheets, on average, represent … Continue reading

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