Accounting and Control

75 items match your search criteria. Click here for tips on how to optimize your results.
Sorted by date

  Why Execution Is No Longer the Key to Competitive Advantage

IESE Every Wednesday, Amazon's top executives reportedly meet for hours to ponder the future. Why? Because looking to the future has become more important than execution for business success in VUCA times. Antonio Davila (briefly) explains his 70/30 recommendation. Read article

  Independent Directors: A Weapon Against Cartels?

Campello, Murillo; Ferres, Daniel; Ormazábal, Gaizka Price-fixing schemes can cost consumers and companies millions of dollars, not to mention the headache they present for antitrust authorities. Independent directors could help to solve this problem. Read article

  Fewer Women (and Men) on IBEX-35 Boards

Pin Arboledas, José Ramón In Spain, the boards of directors of the IBEX-35 companies are smaller this year -- which has the side effect of reducing the number of women serving in these high-profile positions -- according to a report produced by IESE and Atrevia. Read article

  Moving Targets: How Organizations Set Performance Goals as They Grow

Aranda, C.; Arellano, J.; Dávila, Antonio Effective target-setting is a learning process. For more learning inputs, managers might be wise to think like they did in their organization's entrepreneurial stage, according to research by Antonio Dávila. Read article

  The Conservative Bias in Asset Fair Value Measurements

Badia, Marc; Duro, Miguel; Peñalva, Fernando; Ryan, Stephen Yes, there's a bias in the fair value measurements of financial assets, this research shows. But it's not the bias you might expect. Read article

  Perverse Incentives: The Limits of Metric-Based Evaluation

Cugueró-Escofet, Natàlia; Rosanas, Josep Maria As a manager, how should you evaluate performance? The recent trend is toward ever-more-sophisticated formal models. However, in the wake of several scandals, IESE's Natàlia Cugueró-Escofet and Josep M. Rosanas point to the dangers of modelling and rigid metrics. Instead, they argue, companies desperately need to rediscover informal methods of control. Read article

  Good News for Good Governance in Spain

Pin Arboledas, José Ramón By reducing the size of their boards and increasing the representation of both women and independent directors, companies are increasingly following the recommendations made by Spain's Good Governance Code for Listed Companies. This is highlighted in the 12th annual report on IBEX 35 shareholders' meetings, produced by IESE and Atrevia. Read article

  Trading With Political Connections During the Crisis

Jagolinzer, Alan D.; Larcker, David F.; Ormazábal, Gaizka; Taylor, D.J. At the height of the financial crisis, just days before the U.S. government's multibillion-dollar bailout, trading among banking executives with ties to industry regulators suggests they benefited from their political connections. So finds new research by IESE's Gaizka Ormazabal and co-authors, which paints an unsettling picture of an occasionally unlevel playing field. Read article

  Small Businesses Lose Ground in Spain

Weber, Eric; Ariño, Miguel Angel; Tort-Martorell, Pedro; Puigferrat, Ricard; Coll, Carme According to a study of business trends in Spain from 2007 to 2014, small and medium-sized companies saw their revenues drop by a third while large corporations emerged from the crisis almost unscathed. Furthermore, the primary sector was the only area that didn't suffer job losses over this period. Despite signs of recovery, Spain's unemployment problem has yet to be resolved. Read article

  Risk Oversight: What Every Director Should Know Premium

Ormazábal, Gaizka Institutional changes related to risk oversight since the global financial crisis have increased the cost of serving on boards. This article describes how companies are responding to the higher demand for board involvement in risk management, especially as U.S. trends are coming to Europe. Read article
PAGE 1 of 8
Go to page
    
Benefits of Registration
  •  Receive IESE Insight newsletter and alerts
  •  Read exclusive documents
View all benefits
Case Forum
Participate