The Baseline Revolution

The Baseline Revolution

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Johnsson, Hans V. A. | Kihlstedt, Per Erik Johnsson and Kihlstedt, 2003
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IN THIS SUMMARY

There is a serious need to rethink old methods of reporting, particularly accounting-based methods which are used for important decision-making processes of a company. Accounting-based reporting was developed for a former era with other priorities. To serve management and the economic community, it needs to be complemented with or gradually replaced by reporting and measurement systems that meet the needs and match the realities of today.