Over the last years Management teams have been bombarded with terms such as ABC, BSC, VBM, XBRL and legislation such as IFRS, COSO, Basel II, SAS70 and Solvency. The ability to provide guidance has not improved - it rather led to higher confusion. Wrong behaviour still occurs, commitment does not turn into action and people are not held accountable for that. What is the reason for that?
During the implementation there was no focus on linking:
chronological link: strategy formulation, planning, monitoring and steering are not done in sequence
horizontal link: the involved departments are not co-operating
vertical link: the impact on the shop floor is unclear.
In addition to that, managers are struggling with the ´soft´ side of giving direction and have a hard time influencing the behaviour of their teams. The book has been written by subject matter experts working for PA: Martin van de Bovenkamp, Jaap Büchli, Fred Conijn (editor), Rieneke Deelstra, Ben van Lom, Cindy Meervis, Rudi Oskamp, Natasja Stet, Eric Stoutjesdijk, Peter de Vries, Petra van der Wees, Gerard Westerveld, Ank van Wylick.