The core idea Most large companies say strategy should be “always on.” In practice, they behave as if strategy is something you do once a year, then hope it survives contact with reality. Looking at the public calendars and announcements of leading Fortune 500 firms, a clear pattern emerges: strategy is decided in the last quarter of the year and announced in a short burst around January–February. After that, the story rarely changes unless there is a crisis or a deal. That timing might suit...

Introduction A concerted effort to elevate the strategic role of the Management Accountant is a key feature of the Global Management...

Introduction Unprecedented pressure from the external business environment is forcing corporations to contemplate both long and short...