Preface.
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.
