The leadership journal

Ideas worth the board's time.

Essays on capital allocation and financial governance, written for the people who carry the decisions.

Capital allocation · September 2026 · 3 min read

Revenue, margin and cash forecasts depend on choices about demand, pricing, capacity and working capital.

Finance transformation · June 2026 · 3 min read

Two investment cases can appear comparable while using different assumptions about risk, time and resource demands.

Governance · March 2026 · 3 min read

A faster close creates capacity, but the value depends on how that capacity is used.