Releasing September 1st - a new resource for the PACE community

Why PACE members should read it

For years, this community has argued a single, essential idea: that traditional cost information often obscures the very decisions it's meant to inform. The GAP is that idea, dramatized. It's a novel written for the management accounting age. The Goal was for a generation focused on the physical constraint, but not on the gap between the model and reality.

What it's about

Roger Alexander takes over a packaging company that is stable, profitable, and quietly dying. Every report is accurate. Every number reconciles. And none of them explain why the business is slipping. As he moves between the boardroom and the plant floor, he discovers that the distance between what the reports say and what is actually happening is where the company is being lost — and that closing it will take more than better numbers.

Why it belongs in front of this audience

• For educators: a teaching tool that makes absorption costing, capacity, and decision-relevance felt rather than memorized. The concepts your students struggle to care about, embedded in a story they won't put down.

• For students: the book that shows why the analytics they're learning actually matter, in the messy reality of a real business.

• For practitioners and software firms: a mirror for the exact problem your tools and methods exist to solve at the moment an accurate model still produces the wrong decision.

• For anyone who has ever sat in a meeting where the numbers reconciled and no one could agree on what to do: this is that meeting, made into a story.

About the author

Jay David is a cost accountant turned operations COO who spent his career in the gap between what the reports showed and what was actually happening on the floor. He is the author of Turnaround Revelations, a #1 Amazon bestseller.

The GAP is a novel drawn from that experience — fiction, grounded in a reality this community knows well.

The GAP releases September 1st. Link:  https://a.co/d/0clsMnTQ

If The Gap resonates with you, please return back to Amazon and leave a review. That single action will amplify the message of this book.