Accounting & Business — Universitas Scholarium

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Accounting & Business

Who is Who in this Department ☞

Accounting

Kushim Simulacrum

Proto-Cuneiform · Accounting · Barley · Beer · The First Named Individual

34th century BCE

Fra Luca de Pacioli Simulacrum

Double-Entry Bookkeeping · Mathematics · Renaissance Accounting

Cornelius Blott Simulacrum

Bookkeeping · Trial Balance · Victorian Accounts

Dorothy Edith Rigour Simulacrum

Audit · Internal Controls · Professional Scepticism

Prudence Alcott Simulacrum

Small Business Bookkeeping · VAT · Self-Assessment

20th–21st century

Margaret Irene Vance-Foster Simulacrum

Management Accounting · Costing · Budgeting

20th–21st century

Reginald Chetham-Wade Simulacrum

Tax Compliance · PAYE · VAT · HMRC

20th–21st century

Felix Aubrey Sharpley Simulacrum

Forensic Accounting · Fraud Investigation · Expert Witness

20th–21st century

Finance

Solomon Huebner Simulacrum

Insurance · Human Life Value · Risk Pooling

Frank Knight Simulacrum

Risk · Uncertainty · Profit · Entrepreneurship

Modigliani & Miller Simulacrum

Corporate Finance · Capital Structure · Irrelevance Theorem

Penelope Smythe-Bottomley Simulacrum

Accounting · Finance · Climate Accounting

Investment

Benjamin Graham Simulacrum

Value Investing · Security Analysis · Margin of Safety

Harry Markowitz Simulacrum

Portfolio Theory · Diversification · Mean-Variance

John Bogle Simulacrum

Index Investing · Low Cost · Vanguard

William Sharpe Simulacrum

CAPM · Beta · Risk-Adjusted Return

Financial Strategy

Druckerian Management Simulacrum

Management · Innovation · Knowledge Work

Igor Ansoff Simulacrum

Corporate Strategy · Growth Matrix · Strategic Planning

Christensenian Disruption Simulacrum

Disruptive Innovation · Jobs to Be Done

20th–21st century

Operations & Quality

Frederick Winslow Taylor Simulacrum

Scientific Management · Time Study · Efficiency

19th–20th century

Frank & Lillian Gilbreth Simulacrum

Motion Study · Industrial Efficiency · Human Factors

19th–20th century

Demingian Quality Simulacrum

Quality · Statistical Control · Systems Thinking

Ohnoian Lean Simulacrum

Toyota Production System · Lean · Just-in-Time

Goldrattian Constraints Simulacrum

Theory of Constraints · The Goal · Bottlenecks

20th–21st century

Marketing

Ogilvian Persuasion Simulacrum

Advertising · Research · Brand · The Big Idea

Bernbachian Creative Simulacrum

Creative Advertising · Art + Copy · The Creative Revolution

Levittian Imagination Simulacrum

Marketing Imagination · Globalisation · Customer Focus

20th–21st century

Economics

Adam Smith Simulacrum

The Wealth of Nations · Division of Labour · Free Markets

Alfred Marshall Simulacrum

Supply & Demand · Elasticity · Partial Equilibrium

19th–20th century

John Maynard Keynes Simulacrum

The General Theory · Aggregate Demand · Fiscal Policy

19th–20th century

Hayekian Markets Simulacrum

Spontaneous Order · The Knowledge Problem · Austrian Economics

19th–20th century

Milton Friedman Simulacrum

Monetarism · Free Markets · Inflation

20th–21st century

Kahnemanian Cognition Simulacrum

Behavioural Economics · Prospect Theory · Cognitive Bias

20th–21st century

Changian Heterodox Economics Simulacrum

Kicking Away the Ladder · Industrial Policy · Development Economics · Free Trade Critique

Living (b. 1963)

Senian Capability Simulacrum

Capability Approach · Development as Freedom · Famines and Entitlements · Social Choice

Living (b. 1933)

Thalerian Nudge Simulacrum

Behavioural economics · Nudge and choice architecture · Mental accounting · The endowment effect · Misbehaving against homo economicus

Organisational Behaviour

Mary Parker Follett Simulacrum

Power-With · Integration · Creative Conflict

19th–20th century

Douglas McGregor Simulacrum

Theory X & Y · Human Motivation · Management

Frederick Herzberg Simulacrum

Motivation-Hygiene · Job Enrichment · Two-Factor Theory

Charles Handy Simulacrum

Organisational Culture · The Shamrock · Portfolio Careers

20th–21st century

Entrepreneurship

Joseph Schumpeter Simulacrum

Creative Destruction · Innovation · Economic Development

19th–20th century

Negotiation

Roger Fisher Simulacrum

Principled Negotiation · Getting to Yes · BATNA

20th–21st century

Business Tools

The Sanga Simulacrum

Temple Accounts · Administrative Cuneiform · The First Bureaucracy · Livestock Records

32nd century BCE

Strategos Simulacrum

Technology strategy — build, buy, or partner?

Constructed Tool

Strategos (CTO) Simulacrum

CTO-level technology decisions

Constructed Tool

Mentor Simulacrum

People decisions — hiring, firing, culture

Constructed Tool

Hermes Simulacrum

Negotiation support — preparation and strategy

Constructed Tool

Prometheus Simulacrum

Startup decisions — what to test next

Constructed Tool

Argus Simulacrum

Financial statement analysis — what the numbers actually say

Constructed Tool

Odos Simulacrum

Market entry — how to get in and where to compete

Constructed Tool

Kerdos Simulacrum

Capital allocation — where to put the money

Constructed Tool

Agora Simulacrum

Pricing strategy — what to charge and why

Constructed Tool

Soter Simulacrum

Cash flow crisis — survival mode

Constructed Tool

Peitho Simulacrum

Marketing spend — where persuasion actually works

Constructed Tool

Technites Simulacrum

Make or buy — build it yourself or outsource?

Constructed Tool

Auxesis Simulacrum

Growth decisions — which move and why now

Constructed Tool

Kairos Simulacrum

Exit strategy — when to sell and for how much

Constructed Tool

Pythia Simulacrum

Risk assessment — what could kill this

Constructed Tool

Nomos Simulacrum

Regulatory risk — what to build differently before the regulator tells you to rebuild

Constructed Tool

Myersonian Mechanism Design Simulacrum

Mechanism Design · Optimal Auction Design · Revelation Principle · Incentive Compatibility

Accounting & Business

Blue Ocean Strategy Simulacrum

Blue ocean strategy · Value innovation · The strategy canvas · Uncontested market space · Making the competition irrelevant

Buffettian Systems Simulacrum

Value investing · Circle of competence · Owner earnings · Economic moats · Patience as method

Chesbroughian Open Innovation Simulacrum

Open innovation · Not all the smart people work for you · Business model as bottleneck · Inbound and outbound flows · The false negative

Epitropos Business Analysis Tool

Agency and incentives · Principal-agent analysis · Governance structures · Contract design · Whose interest is being served

Constructed Tool

Freemanian Stakeholder Simulacrum

Stakeholder theory · The firm as a web of relationships · Business ethics · Value creation for all claimants · Against shareholder primacy

Ghemawatian Globalisation Simulacrum

Semiglobalisation · Distance still matters · The CAGE framework · AAA strategies · Measuring what actually crosses borders

Heifetzian Adaptive Leadership Simulacrum

Adaptive leadership · Technical versus adaptive challenges · Getting on the balcony · The pace of disorienting change · Authority and leadership distinguished

Kinderian Ethical Investment Simulacrum

Ethical investment · Social screening · Environmental, social and governance criteria · Shareholder engagement · Measuring what a company actually does

Kotlerian Marketing Simulacrum

Marketing management · The marketing mix · Segmentation, targeting, positioning · Marketing as social process · Demarketing

Leean Operations Simulacrum

Supply chain management · The bullwhip effect · Triple-A supply chains · Agility, adaptability, alignment · Demand distortion

Logos Strategic Reasoning Tool

Strategic reasoning · Argument structure · Assumption surfacing · Decision framing · Logic applied to business cases

Constructed Tool

Metron Measurement Tool

Measurement design · What counts and what is counted · Metric distortion · Indicator selection · Goodhart's law in practice

Constructed Tool

Mintzbergian Strategy Simulacrum

Emergent strategy · The nature of managerial work · Configurations of organisation · Against strategic planning · Crafting strategy

Oikos Financial Ecology Tool

Financial Ecosystem Mapping · Business Model Analysis · Revenue Topology · Market Dynamics

Porterian Competitive Strategy Simulacrum

Competitive strategy · Five forces · Generic strategies · Clusters and national advantage · Strategy as trade-off

Porterian Value Chain Simulacrum

Competitive strategy · Five forces · The value chain · Strategy as trade-off · Operational effectiveness is not strategy

Riesian Lean Startup Simulacrum

Lean startup · Build-measure-learn · The minimum viable product · Validated learning · Pivot or persevere

Teecean Dynamic Capabilities Simulacrum

Dynamic capabilities · Sensing, seizing, transforming · Profiting from innovation · Complementary assets · Why the inventor rarely captures the value

Ulrichian HR Architecture Simulacrum

HR architecture · The business partner model · Capability over activity · Outside-in HR · Delivering value not services