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This paper aims to describe the findings of a recent Infosys survey that found digital technologies are being used to meet focused objectives such as improving customer experience or increasing productivity. This is contrary to much of the earlier rhetoric that large companies must quickly make an exponential change to survive against the digital upstarts.

This paper is based on an Infosys survey of more than 1,000 senior management executives globally at companies with more than US$1bn in annual revenue across the USA, Europe, Australia, China and India.

This paper expands upon findings that outline why soft skills are just as important as technical ones to foster an organizational culture that ensures the success of digital initiatives. Specifically, the paper elaborates on findings across five key areas: planning, hiring, training for skills, incentives and workplace for organizational culture.

This paper will help HR leaders build a lifelong learning culture and use it to retain top talent. This includes pursuing multiple talent approaches and initiatives, providing training programs, rigorous hiring methods and working toward sustainably smarter infrastructures.

The interview explores the Live Enterprise model at Infosys. The idea is to enable mature companies to transform into a business with digital native agility, with many small teams innovating while leveraging shared digital infrastructure, in an environment of continuous evolution and learning.

Jeff Kavanaugh, Vice President and Global Head of Infosys Knowledge Institute, the research and thought leadership arm of Infosys, explains how the model promotes rapid experimentation through the digital runway, innovation at the edges by distributed micro-teams and extreme automation at scale for repeatable processes and functions. He and co-author Rafee Tarafdar describe the inner workings of this model in their new book “The Live Enterprise: Create a Continuously Evolving and Learning Organization”.

Outcomes are made possible by four capabilities: hybrid talent, a design-to-evolve mindset, a digital runway and a ‘micro is the new mega’ approach to transformational change.

Micro is the new mega because the Live Enterprise model uses frequent micro-change releases at scale in short sprints. The cumulative effect of these many small changes compounds quickly to transformational change

Essential reading for executives at mature companies who need to compete in the new digital environment. Offers such revolutionary ideas as: Employee experience (EX) is as important as customer experience (CX) in the live enterprise

The purpose of this paper is to offer a critical reflection on congressional testimony in the #MeToo era from the standpoint of a millennial graduate student.

This essay is based on observational data from a roundtable discussion between Anita Hill and Kimberlé Crenshaw moderated by Dr Dorothy Roberts and connects to themes in research on sex-based harassment.

The findings of this essay suggest there is still much work to be done in operationalizing intersectionally in the #Metoo era.

The thoughts and opinions expressed in this essay are the author’s own.

The paper's aim is to research and discuss the issue of the lack of transparency in financial reporting and how companies take advantage of accounting rules in ways that inhibit transparency.

A literature review was carried out to see what had been written and discussed. Various legal cases were studied as well as Securities and Exchange Commission (SEC) and Financial Accounting Standards Board (FASB) studies of the impact of off‐balance‐sheet arrangements allowed by the FASB and SEC.

There are many ways that companies accomplish off‐balance‐sheet financing by taking advantage of rules‐based accounting. If there is not a rule to prevent an entity from handling a particular transaction a certain way, then it is difficult for the auditor to stop it from happening.

The paper is of descriptive nature. There are many policy implications from the results of the paper for all regulatory agencies. The economic substance of transactions needs to be communicated.

Financial managers and financial consultants need to refocus the structuring of financial transactions so that they comply with generally accepted accounting principles and that the economic substance of financial transactions is communicated. More accountability and ethical awareness needs to be instilled in the individuals who deceitfully structure financial transactions. Regulatory bodies need to ensure more transparency by closing loopholes and better enforcement of accounting standards. Boards of directors, especially the audit committees, need to be sure that a company is communicating the true economic reality of the financial transactions and financial position of the business entity. Off‐balance‐sheet financing is one of the most significant ways, among others, that the user of financial statements can be misled. It is time for regulatory bodies to eliminate overly rules‐based standards, clearly state the economic objective of each standard, and require firms to disclose the economic motivations for the accounting practices they adopt.

The value of the paper is that it studies the problems of the lack of transparency in financial reporting. It then suggests that if what is currently being done, (i.e. rules‐based accounting), is not working, then a new approach, principles‐based accounting needs to be implemented by the regulatory agencies. This paper provides an overview of the lack of financial statement transparency.