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Admin
2 days ago · 2 min read
AI Value Lags Deployment (Because Value Is Post-Behavior Change)
Boards often assume value arrives when the model goes live. Reality: value arrives when behavior…
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Admin
6 days ago · 2 min read
Boards Approve AI on Unstated Assumptions (And Accountability Turns Into Politics)
When AI investments underperform, the post-mortem usually devolves into debate: “The business…
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Admin
Jan 8 · 4 min read
My 2026 Business & Finance Predictions: From Insight to Economic Control
I have been thinking a lot about what might happen in 2026 and although there is a lot of…
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Admin
Jan 8 · 1 min read
If profitability is so important, why do smart leadership teams still struggle to…
In my experience, the challenge is not a lack of financial data. It is a lack of integration and…
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Larry White
Oct 28, 2025 · 2 min read
12 Traits of High Performers
This topic is a little off topic for me. I much prefer Profitability, Cost, or Revenue management…
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Gary Cokins
Aug 24, 2025 · 4 min read
More Spocky, Less Rocky – We Need Smarter Leaders
With the passing in 2015 of the actor Leonard Nimoy, who was the character Spock in the short three…
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Admin
2 days ago · 2 min read
Boards Approve AI on Unstated Assumptions (And Accountability Turns Into Politics)
When AI investments underperform, the post-mortem usually devolves into debate: “The business…
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Admin
7 days ago · 2 min read
Your AI Business Case Excludes the Real Costs (Because You’re Counting Purchase…
Most AI business cases still feel “clean” because they’re built from what’s easy to count:…
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Admin
Jan 8 · 1 min read
For risk, early warning comes from understanding drivers, not outcomes.
Risk oversight has become a central responsibility for boards and senior leadership teams. Yet many…
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Admin
Jan 7 · 2 min read
Most organizations report profitability well.Very few understand it causally.
Over the years, I’ve worked with boards, CEOs, CFOs, and senior leadership teams who are deeply…
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Pedro San Martin (Anahuac)
Oct 13, 2025 · 5 min read
El oro escondido detrás de tus peores clientes
Cuento de Terror CFO #4 — Cuando el revenue te traiciona por Pedro San Martín | Strategic Finance…
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Pedro San Martin (Anahuac)
Aug 22, 2025 · 3 min read
Cutting Costs Without Losing the Soul: The Art of Expense Reduction with Cultural…
By Pedro San Martín, Principal at Asher PwC Interamericas Executive Summary Cost reduction…
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Pedro San Martin (Anahuac)
3 days ago · 6 min read
Why the Finance Partnering Framework Fails Without CFO Ownership
In a North American boardroom, organizational leaders convened for their fifth finance…
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Admin
Jan 27 · 2 min read
10 Facts About Management Accounting You May Not Know!
It's Saturday and over morning coffee ☕ I started looking at facts about accounting - historical…
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Admin
Jan 8 · 1 min read
Strategy execution improves not when targets are tightened, but when insight…
Few things concern boards and CEOs more than the gap between strategy and execution. Most…
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Gary Cokins
Jan 4 · 3 min read
There is Still Time to Take Another Management Accounting Path
I am a fan of the music from Led Zeppelin, especially their song Stairway to Heaven. In their song…
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Paulo Ribeiro
Aug 24, 2025 · 11 min read
The CFO's Roadmap for the Next Planning Cycle
Introduction The role is wider, the horizon is shorter . Short feedback loops and long-tailed risks…
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Pedro San Martin (Anahuac)
Aug 7, 2025 · 15 min read
Sin Mandato, Sin Rumbo: Cómo la Ambigüedad en la Gestión de Costos Sabotea la…
por Pedro San Martin, Principal & Subject Matter Expert Asher & Company El Problema: Cuando Nadie…
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