Performance-Based Reporting

PART I: NEW REPORTING NEEDS FOR A NEW TIME.

Chapter 1: Accounting?Crisis or Crime?

The Accounting Tradition.

The Ethics of Accounting?Illegal, Immoral, or Indifferent?

A Case for Change.

The Value Mess.

Distorted Metrics.

Chapter 2: When Accounting Meets a New Reality.

The World in the Twenty-First Century.

Accounting and Accountability in the Fourth Economy.

How to Succeed in ?The Age of Discontinuity?.

How to Succeed in an Age of Mind-Based Wealth Creation.

How to Succeed in an Age of Interdependence.

Chapter 3: The Search for Adequate Reporting.

The Need for Alternatives.

Early Efforts: The ?Scorecards? Approach.

The Challenge in Practice: Combining a Broad, All-Inclusive Perspective with a Manageable Number of Factors.

Back to the Crucial Question: What Makes Companies Fail or Prosper in the Twenty-first Century?

Chapter 4: Transparent Reporting Based on Today?s Fundamentals.

Reporting to Support Performance, Disclosure, and Strategic Decision Making.

Why the Four Fundamentals?

Summing Up the Baseline Reporting Model.

PART II: IT CAN BE DONE!

Chapter 5: Business Planning in an Unpredictable World.

Business Planning and Enterprise Risk Assessment.

A Change of Perspective: Planning for an Unknowable Future.

?Money to Green?: Investing in Freedom to Act.

Executive Weekend.

Chapter 6: ?Where Was the Board??

A Five-Step Boardwalk.

The Baseline Approach? to Corporate Governance.

Chapter 7: Due Diligence or Undue Negligence?

The Fine Line Between Success and Failure in Mergers and Acquisitions.

Wanted: A New Kind of Due Diligence.

Why Mergers Fail.

How Does the Baseline Approach to Due Diligence Work?

Chapter 8: Fair and Meaningful Disclosure.

Reporting and Communicating for Accountability, Reputation, and Relevance.

Transparency, Disclosure, and Relevance.

A Matter of Restoring Confidence.

The Baseline Approach to Fair Disclosure and Meaningful Corporate Reporting.

Chapter 9: Auditing and Risk Management in a New Situation.

Risk Analysis and Management in Unpredictable Times.

How Serious is the Auditing Crisis?

The Baseline Approach to Auditing and Risk Management.

Chapter 10: ?What Are We Lending Against??

Financing, Lending, and Investment Decisions in the Fourth Economy.

Accountability in Lending and Financing.

The Baseline Approach to Lending and Financing Decisions.

Index.