×




Edward Stroz and Eric Friedberg, Co-Presidents of Stroz Friedberg, In-Class Comments, April 15, 2011 SWOT Analysis / TOWS Matrix / Weighted SWOT Analysis

Case Study SWOT Analysis Solution

Case Study Description of Edward Stroz and Eric Friedberg, Co-Presidents of Stroz Friedberg, In-Class Comments, April 15, 2011


In late spring 2009, Stroz Friedberg co-presidents Edward Stroz and Eric Friedberg had to set growth targets for 2010. The leading global consulting firm they had built specialized in managing digital risk and uncovering digital evidence and had grown very rapidly. With the firm CFO, they believed that the firm could grow from $58 million to $72 million, a growth rate of 27% over the preceding year. However, the firm's 11 offices had submitted first draft FY2010 plans that together added up to firm-wide revenues of only $53 million, a growth rate of negative 10.2%. The preceding years of rapid growth had been successful but challenging, and a thorough review of the firm's culture, systems, structure, and processes in late 2008 had resulted in a significant set of changes to which the organization was still adjusting. Stroz and Friedberg wondered whether to push for continued, aggressive growth.

Authors :: David A. Garvin

Topics :: Leadership & Managing People

Tags :: Entrepreneurial management, Organizational structure, SWOT Analysis, SWOT Matrix, TOWS, Weighted SWOT Analysis

Swot Analysis of "Edward Stroz and Eric Friedberg, Co-Presidents of Stroz Friedberg, In-Class Comments, April 15, 2011" written by David A. Garvin includes – strengths weakness that are internal strategic factors of the organization, and opportunities and threats that Friedberg Stroz facing as an external strategic factors. Some of the topics covered in Edward Stroz and Eric Friedberg, Co-Presidents of Stroz Friedberg, In-Class Comments, April 15, 2011 case study are - Strategic Management Strategies, Entrepreneurial management, Organizational structure and Leadership & Managing People.


Some of the macro environment factors that can be used to understand the Edward Stroz and Eric Friedberg, Co-Presidents of Stroz Friedberg, In-Class Comments, April 15, 2011 casestudy better are - – increasing commodity prices, increasing energy prices, challanges to central banks by blockchain based private currencies, wage bills are increasing, talent flight as more people leaving formal jobs, there is increasing trade war between United States & China, increasing household debt because of falling income levels, competitive advantages are harder to sustain because of technology dispersion, geopolitical disruptions, etc



12 Hrs

$59.99
per Page
  • 100% Plagiarism Free
  • On Time Delivery | 27x7
  • PayPal Secure
  • 300 Words / Page
  • Buy Now

24 Hrs

$49.99
per Page
  • 100% Plagiarism Free
  • On Time Delivery | 27x7
  • PayPal Secure
  • 300 Words / Page
  • Buy Now

48 Hrs

$39.99
per Page
  • 100% Plagiarism Free
  • On Time Delivery | 27x7
  • PayPal Secure
  • 300 Words / Page
  • Buy Now







Introduction to SWOT Analysis of Edward Stroz and Eric Friedberg, Co-Presidents of Stroz Friedberg, In-Class Comments, April 15, 2011


SWOT stands for an organization’s Strengths, Weaknesses, Opportunities and Threats . At Oak Spring University , we believe that protagonist in Edward Stroz and Eric Friedberg, Co-Presidents of Stroz Friedberg, In-Class Comments, April 15, 2011 case study can use SWOT analysis as a strategic management tool to assess the current internal strengths and weaknesses of the Friedberg Stroz, and to figure out the opportunities and threats in the macro environment – technological, environmental, political, economic, social, demographic, etc in which Friedberg Stroz operates in.

According to Harvard Business Review, 75% of the managers use SWOT analysis for various purposes such as – evaluating current scenario, strategic planning, new venture feasibility, personal growth goals, new market entry, Go To market strategies, portfolio management and strategic trade-off assessment, organizational restructuring, etc.




SWOT Objectives / Importance of SWOT Analysis and SWOT Matrix


SWOT analysis of Edward Stroz and Eric Friedberg, Co-Presidents of Stroz Friedberg, In-Class Comments, April 15, 2011 can be done for the following purposes –
1. Strategic planning using facts provided in Edward Stroz and Eric Friedberg, Co-Presidents of Stroz Friedberg, In-Class Comments, April 15, 2011 case study
2. Improving business portfolio management of Friedberg Stroz
3. Assessing feasibility of the new initiative in Leadership & Managing People field.
4. Making a Leadership & Managing People topic specific business decision
5. Set goals for the organization
6. Organizational restructuring of Friedberg Stroz




Strengths Edward Stroz and Eric Friedberg, Co-Presidents of Stroz Friedberg, In-Class Comments, April 15, 2011 | Internal Strategic Factors
What are Strengths in SWOT Analysis / TOWS Matrix / Weighted SWOT Analysis

The strengths of Friedberg Stroz in Edward Stroz and Eric Friedberg, Co-Presidents of Stroz Friedberg, In-Class Comments, April 15, 2011 Harvard Business Review case study are -

High switching costs

– The high switching costs that Friedberg Stroz has built up over years in its products and services combo offer has resulted in high retention of customers, lower marketing costs, and greater ability of the firm to focus on its customers.

Cross disciplinary teams

– Horizontal connected teams at the Friedberg Stroz are driving operational speed, building greater agility, and keeping the organization nimble to compete with new competitors. It helps are organization to ideate new ideas, and execute them swiftly in the marketplace.

Sustainable margins compare to other players in Leadership & Managing People industry

– Edward Stroz and Eric Friedberg, Co-Presidents of Stroz Friedberg, In-Class Comments, April 15, 2011 firm has clearly differentiated products in the market place. This has enabled Friedberg Stroz to fetch slight price premium compare to the competitors in the Leadership & Managing People industry. The sustainable margins have also helped Friedberg Stroz to invest into research and development (R&D) and innovation.

Successful track record of launching new products

– Friedberg Stroz has launched numerous new products in last few years, keeping in mind evolving customer preferences and competitive pressures. Friedberg Stroz has effective processes in place that helps in exploring new product needs, doing quick pilot testing, and then launching the products quickly using its extensive distribution network.

High brand equity

– Friedberg Stroz has strong brand awareness and brand recognition among both - the exiting customers and potential new customers. Strong brand equity has enabled Friedberg Stroz to keep acquiring new customers and building profitable relationship with both the new and loyal customers.

Ability to recruit top talent

– Friedberg Stroz is one of the leading recruiters in the industry. Managers in the Edward Stroz and Eric Friedberg, Co-Presidents of Stroz Friedberg, In-Class Comments, April 15, 2011 are in a position to attract the best talent available. The firm has a robust talent identification program that helps in identifying the brightest.

Innovation driven organization

– Friedberg Stroz is one of the most innovative firm in sector. Manager in Edward Stroz and Eric Friedberg, Co-Presidents of Stroz Friedberg, In-Class Comments, April 15, 2011 Harvard Business Review case study can use Clayton Christensen Disruptive Innovation strategies to further increase the scale of innovtions in the organization.

Organizational Resilience of Friedberg Stroz

– The covid-19 pandemic has put organizational resilience at the centre of everthing that Friedberg Stroz does. Organizational resilience comprises - Financial Resilience, Operational Resilience, Technological Resilience, Organizational Resilience, Business Model Resilience, and Reputation Resilience.

Digital Transformation in Leadership & Managing People segment

- digital transformation varies from industry to industry. For Friedberg Stroz digital transformation journey comprises differing goals based on market maturity, customer technology acceptance, and organizational culture. Friedberg Stroz has successfully integrated the four key components of digital transformation – digital integration in processes, digital integration in marketing and customer relationship management, digital integration into the value chain, and using technology to explore new products and market opportunities.

Operational resilience

– The operational resilience strategy in the Edward Stroz and Eric Friedberg, Co-Presidents of Stroz Friedberg, In-Class Comments, April 15, 2011 Harvard Business Review case study comprises – understanding the underlying the factors in the industry, building diversified operations across different geographies so that disruption in one part of the world doesn’t impact the overall performance of the firm, and integrating the various business operations and processes through its digital transformation drive.

Low bargaining power of suppliers

– Suppliers of Friedberg Stroz in the sector have low bargaining power. Edward Stroz and Eric Friedberg, Co-Presidents of Stroz Friedberg, In-Class Comments, April 15, 2011 has further diversified its suppliers portfolio by building a robust supply chain across various countries. This helps Friedberg Stroz to manage not only supply disruptions but also source products at highly competitive prices.

Superior customer experience

– The customer experience strategy of Friedberg Stroz in the segment is based on four key concepts – personalization, simplification of complex needs, prompt response, and continuous engagement.






Weaknesses Edward Stroz and Eric Friedberg, Co-Presidents of Stroz Friedberg, In-Class Comments, April 15, 2011 | Internal Strategic Factors
What are Weaknesses in SWOT Analysis / TOWS Matrix / Weighted SWOT Analysis

The weaknesses of Edward Stroz and Eric Friedberg, Co-Presidents of Stroz Friedberg, In-Class Comments, April 15, 2011 are -

Compensation and incentives

– The revenue per employee as mentioned in the HBR case study Edward Stroz and Eric Friedberg, Co-Presidents of Stroz Friedberg, In-Class Comments, April 15, 2011, is just above the industry average. Friedberg Stroz needs to redesign the compensation structure and incentives to increase the revenue per employees. Some of the steps that it can take are – hiring more specialists on project basis, etc.

Slow decision making process

– As mentioned earlier in the report, Friedberg Stroz has a very deliberative decision making approach. This approach has resulted in prudent decisions, but it has also resulted in missing opportunities in the industry over the last five years. Friedberg Stroz even though has strong showing on digital transformation primary two stages, it has struggled to capitalize the power of digital transformation in marketing efforts and new venture efforts.

High dependence on star products

– The top 2 products and services of the firm as mentioned in the Edward Stroz and Eric Friedberg, Co-Presidents of Stroz Friedberg, In-Class Comments, April 15, 2011 HBR case study still accounts for major business revenue. This dependence on star products in has resulted into insufficient focus on developing new products, even though Friedberg Stroz has relatively successful track record of launching new products.

Employees’ incomplete understanding of strategy

– From the instances in the HBR case study Edward Stroz and Eric Friedberg, Co-Presidents of Stroz Friedberg, In-Class Comments, April 15, 2011, it seems that the employees of Friedberg Stroz don’t have comprehensive understanding of the firm’s strategy. This is reflected in number of promotional campaigns over the last few years that had mixed messaging and competing priorities. Some of the strategic activities and services promoted in the promotional campaigns were not consistent with the organization’s strategy.

High dependence on existing supply chain

– The disruption in the global supply chains because of the Covid-19 pandemic and blockage of the Suez Canal illustrated the fragile nature of Friedberg Stroz supply chain. Even after few cautionary changes mentioned in the HBR case study - Edward Stroz and Eric Friedberg, Co-Presidents of Stroz Friedberg, In-Class Comments, April 15, 2011, it is still heavily dependent upon the existing supply chain. The existing supply chain though brings in cost efficiencies but it has left Friedberg Stroz vulnerable to further global disruptions in South East Asia.

Slow to strategic competitive environment developments

– As Edward Stroz and Eric Friedberg, Co-Presidents of Stroz Friedberg, In-Class Comments, April 15, 2011 HBR case study mentions - Friedberg Stroz takes time to assess the upcoming competitions. This has led to missing out on atleast 2-3 big opportunities in the industry in last five years.

High operating costs

– Compare to the competitors, firm in the HBR case study Edward Stroz and Eric Friedberg, Co-Presidents of Stroz Friedberg, In-Class Comments, April 15, 2011 has high operating costs in the. This can be harder to sustain given the new emerging competition from nimble players who are using technology to attract Friedberg Stroz 's lucrative customers.

Ability to respond to the competition

– As the decision making is very deliberative, highlighted in the case study Edward Stroz and Eric Friedberg, Co-Presidents of Stroz Friedberg, In-Class Comments, April 15, 2011, in the dynamic environment Friedberg Stroz has struggled to respond to the nimble upstart competition. Friedberg Stroz has reasonably good record with similar level competitors but it has struggled with new entrants taking away niches of its business.

Need for greater diversity

– Friedberg Stroz has taken concrete steps on diversity, equity, and inclusion. But the efforts so far has resulted in limited success. It needs to expand the recruitment and selection process to hire more people from the minorities and underprivileged background.

Slow to harness new channels of communication

– Even though competitors are using new communication channels such as Instagram, Tiktok, and Snap, Friedberg Stroz is slow explore the new channels of communication. These new channels of communication mentioned in marketing section of case study Edward Stroz and Eric Friedberg, Co-Presidents of Stroz Friedberg, In-Class Comments, April 15, 2011 can help to provide better information regarding products and services. It can also build an online community to further reach out to potential customers.

High cash cycle compare to competitors

Friedberg Stroz has a high cash cycle compare to other players in the industry. It needs to shorten the cash cycle by 12% to be more competitive in the marketplace, reduce inventory costs, and be more profitable.




Opportunities Edward Stroz and Eric Friedberg, Co-Presidents of Stroz Friedberg, In-Class Comments, April 15, 2011 | External Strategic Factors
What are Opportunities in the SWOT Analysis / TOWS Matrix / Weighted SWOT Analysis


The opportunities highlighted in the Harvard Business Review case study Edward Stroz and Eric Friedberg, Co-Presidents of Stroz Friedberg, In-Class Comments, April 15, 2011 are -

Building a culture of innovation

– managers at Friedberg Stroz can make experimentation a productive activity and build a culture of innovation using approaches such as – mining transaction data, A/B testing of websites and selling platforms, engaging potential customers over various needs, and building on small ideas in the Leadership & Managing People segment.

Finding new ways to collaborate

– Covid-19 has not only transformed business models of companies in Leadership & Managing People industry, but it has also influenced the consumer preferences. Friedberg Stroz can tie-up with other value chain partners to explore new opportunities regarding meeting customer demands and building a rewarding and engaging relationship.

Buying journey improvements

– Friedberg Stroz can improve the customer journey of consumers in the industry by using analytics and artificial intelligence. Edward Stroz and Eric Friedberg, Co-Presidents of Stroz Friedberg, In-Class Comments, April 15, 2011 suggest that firm can provide automated chats to help consumers solve their own problems, provide online suggestions to get maximum out of the products and services, and help consumers to build a community where they can interact with each other to develop new features and uses.

Changes in consumer behavior post Covid-19

– Consumer behavior has changed in the Leadership & Managing People industry because of Covid-19 restrictions. Some of this behavior will stay once things get back to normal. Friedberg Stroz can take advantage of these changes in consumer behavior to build a far more efficient business model. For example consumer regular ordering of products can reduce both last mile delivery costs and market penetration costs. Friedberg Stroz can further use this consumer data to build better customer loyalty, provide better products and service collection, and improve the value proposition in inflationary times.

Increase in government spending

– As the United States and other governments are increasing social spending and infrastructure spending to build economies post Covid-19, Friedberg Stroz can use these opportunities to build new business models that can help the communities that Friedberg Stroz operates in. Secondly it can use opportunities from government spending in Leadership & Managing People sector.

Reforming the budgeting process

- By establishing new metrics that will be used to evaluate both existing and potential projects Friedberg Stroz can not only reduce the costs of the project but also help it in integrating the projects with other processes within the organization.

Using analytics as competitive advantage

– Friedberg Stroz has spent a significant amount of money and effort to integrate analytics and machine learning into its operations in the sector. This continuous investment in analytics has enabled, as illustrated in the Harvard case study Edward Stroz and Eric Friedberg, Co-Presidents of Stroz Friedberg, In-Class Comments, April 15, 2011 - to build a competitive advantage using analytics. The analytics driven competitive advantage can help Friedberg Stroz to build faster Go To Market strategies, better consumer insights, developing relevant product features, and building a highly efficient supply chain.

Low interest rates

– Even though inflation is raising its head in most developed economies, Friedberg Stroz can still utilize the low interest rates to borrow money for capital investment. Secondly it can also use the increase of government spending in infrastructure projects to get new business.

Leveraging digital technologies

– Friedberg Stroz can leverage digital technologies such as artificial intelligence and machine learning to automate the production process, customer analytics to get better insights into consumer behavior, realtime digital dashboards to get better sales tracking, logistics and transportation, product tracking, etc.

Lowering marketing communication costs

– 5G expansion will open new opportunities for Friedberg Stroz in the field of marketing communication. It will bring down the cost of doing business, provide technology platform to build new products in the Leadership & Managing People segment, and it will provide faster access to the consumers.

Remote work and new talent hiring opportunities

– The widespread usage of remote working technologies during Covid-19 has opened opportunities for Friedberg Stroz to expand its talent hiring zone. According to McKinsey Global Institute, 20% of the high end workforce in fields such as finance, information technology, can continously work from remote local post Covid-19. This presents a really great opportunity for Friedberg Stroz to hire the very best people irrespective of their geographical location.

Loyalty marketing

– Friedberg Stroz has focused on building a highly responsive customer relationship management platform. This platform is built on in-house data and driven by analytics and artificial intelligence. The customer analytics can help the organization to fine tune its loyalty marketing efforts, increase the wallet share of the organization, reduce wastage on mainstream advertising spending, build better pricing strategies using personalization, etc.

Manufacturing automation

– Friedberg Stroz can use the latest technology developments to improve its manufacturing and designing process in Leadership & Managing People segment. It can use CAD and 3D printing to build a quick prototype and pilot testing products. It can leverage automation using machine learning and artificial intelligence to do faster production at lowers costs, and it can leverage the growth in satellite and tracking technologies to improve inventory management, transportation, and shipping.




Threats Edward Stroz and Eric Friedberg, Co-Presidents of Stroz Friedberg, In-Class Comments, April 15, 2011 External Strategic Factors
What are Threats in the SWOT Analysis / TOWS Matrix / Weighted SWOT Analysis


The threats mentioned in the HBR case study Edward Stroz and Eric Friedberg, Co-Presidents of Stroz Friedberg, In-Class Comments, April 15, 2011 are -

Backlash against dominant players

– US Congress and other legislative arms of the government are getting tough on big business especially technology companies. The digital arm of Friedberg Stroz business can come under increasing regulations regarding data privacy, data security, etc.

Technology disruption because of hacks, piracy etc

– The colonial pipeline illustrated, how vulnerable modern organization are to international hackers, miscreants, and disruptors. The cyber security interruption, data leaks, etc can seriously jeopardize the future growth of the organization.

Barriers of entry lowering

– As technology is more democratized, the barriers to entry in the industry are lowering. It can presents Friedberg Stroz with greater competitive threats in the near to medium future. Secondly it will also put downward pressure on pricing throughout the sector.

Trade war between China and United States

– The trade war between two of the biggest economies can hugely impact the opportunities for Friedberg Stroz in the Leadership & Managing People industry. The Leadership & Managing People industry is already at various protected from local competition in China, with the rise of trade war the protection levels may go up. This presents a clear threat of current business model in Chinese market.

New competition

– After the dotcom bust of 2001, financial crisis of 2008-09, the business formation in US economy had declined. But in 2020 alone, there are more than 1.5 million new business applications in United States. This can lead to greater competition for Friedberg Stroz in the Leadership & Managing People sector and impact the bottomline of the organization.

Regulatory challenges

– Friedberg Stroz needs to prepare for regulatory challenges as consumer protection groups and other pressure groups are vigorously advocating for more regulations on big business - to reduce inequality, to create a level playing field, to product data privacy and consumer privacy, to reduce the influence of big money on democratic institutions, etc. This can lead to significant changes in the Leadership & Managing People industry regulations.

High dependence on third party suppliers

– Friedberg Stroz high dependence on third party suppliers can disrupt its processes and delivery mechanism. For example -the current troubles of car makers because of chip shortage is because the chip companies started producing chips for electronic companies rather than car manufacturers.

Instability in the European markets

– European Union markets are facing three big challenges post Covid – expanded balance sheets, Brexit related business disruption, and aggressive Russia looking to distract the existing security mechanism. Friedberg Stroz will face different problems in different parts of Europe. For example it will face inflationary pressures in UK, France, and Germany, balance sheet expansion and demand challenges in Southern European countries, and geopolitical instability in the Eastern Europe.

Easy access to finance

– Easy access to finance in Leadership & Managing People field will also reduce the barriers to entry in the industry, thus putting downward pressure on the prices because of increasing competition. Friedberg Stroz can utilize it by borrowing at lower rates and invest it into research and development, capital expenditure to fortify its core competitive advantage.

Stagnating economy with rate increase

– Friedberg Stroz can face lack of demand in the market place because of Fed actions to reduce inflation. This can lead to sluggish growth in the economy, lower demands, lower investments, higher borrowing costs, and consolidation in the field.

Technology acceleration in Forth Industrial Revolution

– Friedberg Stroz has witnessed rapid integration of technology during Covid-19 in the Leadership & Managing People industry. As one of the leading players in the industry, Friedberg Stroz needs to keep up with the evolution of technology in the Leadership & Managing People sector. According to Mckinsey study top managers believe that the adoption of technology in operations, communications is 20-25 times faster than what they planned in the beginning of 2019.

Increasing international competition and downward pressure on margins

– Apart from technology driven competitive advantage dilution, Friedberg Stroz can face downward pressure on margins from increasing competition from international players. The international players have stable revenue in their home market and can use those resources to penetrate prominent markets illustrated in HBR case study Edward Stroz and Eric Friedberg, Co-Presidents of Stroz Friedberg, In-Class Comments, April 15, 2011 .

Shortening product life cycle

– it is one of the major threat that Friedberg Stroz is facing in Leadership & Managing People sector. It can lead to higher research and development costs, higher marketing expenses, lower customer loyalty, etc.




Weighted SWOT Analysis of Edward Stroz and Eric Friedberg, Co-Presidents of Stroz Friedberg, In-Class Comments, April 15, 2011 Template, Example


Not all factors mentioned under the Strengths, Weakness, Opportunities, and Threats quadrants in the SWOT Analysis are equal. Managers in the HBR case study Edward Stroz and Eric Friedberg, Co-Presidents of Stroz Friedberg, In-Class Comments, April 15, 2011 needs to zero down on the relative importance of each factor mentioned in the Strengths, Weakness, Opportunities, and Threats quadrants. We can provide the relative importance to each factor by assigning relative weights. Weighted SWOT analysis process is a three stage process –

First stage for doing weighted SWOT analysis of the case study Edward Stroz and Eric Friedberg, Co-Presidents of Stroz Friedberg, In-Class Comments, April 15, 2011 is to rank the strengths and weaknesses of the organization. This will help you to assess the most important strengths and weaknesses of the firm and which one of the strengths and weaknesses mentioned in the initial lists are marginal and can be left out.

Second stage for conducting weighted SWOT analysis of the Harvard case study Edward Stroz and Eric Friedberg, Co-Presidents of Stroz Friedberg, In-Class Comments, April 15, 2011 is to give probabilities to the external strategic factors thus better understanding the opportunities and threats arising out of macro environment changes and developments.

Third stage of constructing weighted SWOT analysis of Edward Stroz and Eric Friedberg, Co-Presidents of Stroz Friedberg, In-Class Comments, April 15, 2011 is to provide strategic recommendations includes – joining likelihood of external strategic factors such as opportunities and threats to the internal strategic factors – strengths and weaknesses. You should start with external factors as they will provide the direction of the overall industry. Secondly by joining probabilities with internal strategic factors can help the company not only strategic fit but also the most probably strategic trade-off that Friedberg Stroz needs to make to build a sustainable competitive advantage.



--- ---

Monsanto Company - Doing Business in India SWOT Analysis / TOWS Matrix

Robert Klassen, Chandra Sekhar Ramasastry , Strategy & Execution


World Wildlife Fund for Nature (WWF) SWOT Analysis / TOWS Matrix

Ramon Casadesus-Masanell, Jordan Mitchell , Strategy & Execution


MYSQL Open Source Database in 2006 (B) SWOT Analysis / TOWS Matrix

Robert A. Burgelman, Christof Wittig , Strategy & Execution


Sher-Wood Hockey Sticks: Global Sourcing SWOT Analysis / TOWS Matrix

Paul W. Beamish, Megan (Min) Zhang , Global Business


Connor Formed Metal Products SWOT Analysis / TOWS Matrix

Lynda M. Applegate, Donna B. Stoddard, Melinda B. Conrad , Technology & Operations


Canadian Pacific Railway (B): CP Rising SWOT Analysis / TOWS Matrix

Murray J. Bryant, Karin Koopmans , Leadership & Managing People


OXXO's Turf War Against Extra, Video Supplement SWOT Analysis / TOWS Matrix

Tatiana Sandino, Gerardo Perez Cavazos, Annelena Lobb , Strategy & Execution


Saskham: Creating Wealth for Clients SWOT Analysis / TOWS Matrix

Meeta Dasgupta , Leadership & Managing People


Winchell Lighting, Inc. (A) SWOT Analysis / TOWS Matrix

Robin Cooper, Robert S. Kaplan , Finance & Accounting