Endnotes

Report author:
Dr. Martin Farrar
Associate Technical Director
Research and Development — Management AccountingAssociation of International Certified Professional AccountantsEndnotes

M. Galeotti, The Weaponisation of Everything: A Field Guide to the New Way of War (London: Yale University Press, 2022), 9–12.

Galeotti, The Weaponisation of Everything, 209.

L. Freeman, Strategy: A History (Oxford, 2013), 238.

J. Black, Military Strategy: A Global History (London: Yale University Press, 2020), 260.

Black, Military Strategy, xiii.

M. Farrar, Re-Inventing Finance for a Digital World: Strategic Thinking Supplement, CGMA, September 2020, 2

T. Stobierski, ‘4 ways to Develop Your Strategic Thinking Skills’, Business Insights (blog), Harvard Business School, 10 September 2020.

S. Cox & H. Higham, Henry Moore Studios & Gardens (London, 2020), 25.

Cox & Higham, Henry Moore Studios, 25

Cox & Higham, Henry Moore Studios, 51.

M. Heffernan, Unchartered: How to Map the Future Together (London: Simon & Schuster, 2020), 198.

CGMA, The changing role and mandate of finance: Creating a vision for the future, 2018, 2.

Farrar, Strategic Thinking Supplement, 12.

Farrar, Strategic Thinking Supplement, 13.

CGMA, Global Management Accounting Principles — Effective management accounting: Improving decisions and building successful organisations, October 2014, 3.

CGMA, Global Management Accounting Principles, 15.

The Transparent Consortium, A Methodology Promoting Standardized Natural Capital Accounting For Business: Draft For Consultation, July 2021, 63, Transparent Methodology Promoting Standardized Natural Capital Accounting for Business — Capitals Coalition (Accessed 21 March 2022).

PwC, CFO and finance leaders: Latest findings from PwC’s Pulse Survey, 2022.

This is the Golden Circle model developed by Simon Sinek that is designed to encourage organisations to ask themselves why they do what they do. M. Planellas & A. Muni, Strategic Decisions: The 30 Most Useful Models (Cambridge: Cambridge University Press, 2020), 68.

International Integrated Reporting Council, International (IR) Framework, January 2021. In November 2020, the International Integrated Reporting Council (IIRC) and the Sustainability Accounting Standards Board (SASB) announced their intention to merge into a combined organisation, the Value Reporting Foundation, which was formed in June 2021. See IIRC and SASB announce intent to merge in major step towards simplifying the corporate reporting system. To understand using integrated reporting and the SASB standards, see Complementary Tools: Using the (IR) Framework and SASB Standards Together, September 2021.

Farrar, Strategic Thinking Supplement, 5.

SEC, ‘Fact Sheet: Enhancement and Standardization of Climate-Related Disclosures’ (Accessed 21 March 2022).

M. Farrar, Re-Inventing finance for a digital world: The future of finance, CGMA, January 2019, 19.

Based on ‘Role of Scenario Analysis in Setting Achievable Climate-Related Targets’ from TCFD, Task Force on Climate-related Financial Disclosures: Guidance on Metrics, Targets, and Transition Plan, October 2021.

TCFD, Task Force on Climate-related Financial Disclosures: Guidance on Scenario Analysis for Non-Financial Companies, October 2020, 16–17.

M. Farrar, Re-inventing finance for a digital world: Strategic thinking supplement tools and techniques, CGMA, September 2020, 7.

Farrar, The future of finance, 8.

D. Kahneman, Thinking, Fast and Slow (London: Farrar, Straus and Giroux, 2011), 105.

D. Spiegelhalter & A. Masters, Covid by Numbers: Making Sense of the Pandemic With Data (London: Penguin Books, 2021), 257.

D. Hockney & M. Gayford, Spring Cannot be Cancelled: David Hockney in Normandy (London: Thames & Hudson, 2021), 63.

M. Sixsmith, The War of Nerves: Inside The Cold War Mind (London: Profile Books, 2021), 303.

TCFD, Guidance on Metrics, Targets, and Transition Plan, 31.

T. Stobierski, ‘4 ways to Develop Your Strategic Thinking Skills’.

CGMA, Global Management Accounting Principles: 2nd Edition, 24.

CGMA, Essential Tools for Management Accountants: The Tools and Techniques to Support Sustainable Business Success, July 2013, 8.
M. Farrar, D. Hackett, I. Selby, & P. Simons, Business resilience: Tools for preparing to reopen for business, CGMA, May 2020, 4–7.

CGMA, CGMA Tool — Scenario planning: Providing insight for impact, 2015, 2.

Heffernan, Unchartered, 159.

J. Kay & M. King, Radical Uncertainty: Decision-making for an Unknowable Future (London: The Bridge Street Press, 2020), 309.

CGMA, Essential Tools for Management Accountants, 50.

S. Johnson, Farsighted: How We Make the Decisions That Matter the Most (London: John Murry, 2019), 24–28.

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