Thinking the Unthinkable

THINKING THE UNTHINKABLE; A NEW IMPERATIVE FOR LEADERSHIP IN THE DIGITAL AGE
FOREWORD
The research which underpins this report is excellent for the following
reasons. Firstly, relevance: that is, it speaks to issues that are of
existential import to its audience.
Nothing is more relevant to twenty-first century society than the relentless move from one crisis
to another in all parts of the world and the ability of people at the highest levels of corporate
and public services leadership to be ready to spot and handle such crises while leveraging related
opportunities. Management accounting provides a framework to help organisations operate in
a state of readiness to identify and manage crises by supporting risk management, improving
quality decision making and implementing change through the business model.
Secondly, rigour: this means that the research must ask the right questions about the
phenomenon it is investigating (validity) to the right people who can and will give credible
answers (reliability) and analyse the data in a way consistent with how they were generated.
The research on which this report is based fulfils these criteria. Let me explain further. One-toone
interviews were conducted with current or recently retired leaders who were assured that
they would not be quoted without permission and that their views would be anonymised when
analysing and disseminating the research findings. This ensured full and frank discussions often
led by the interviewees with few promptings from the researchers. In addition the findings of the
research are based on the best traditions of the analysis of qualitative data.
Thirdly, impact: it sets the agenda for its intended audience. It does so by posing two questions:
“so what?” which speaks to the implications of the research findings for practice and policymaking;
and “now what?” which looks at the tools and techniques available to apply the
research findings in practice. These two questions constitute a call to action, sets the agenda for
future research and conversations in that area and provides the means by which the research
would impact its audience. Although this interim report makes clear it does not attempt to
provide definitive solutions it raises enough questions that should exercise any practitioner or
scholar in that area. In that sense it is already beginning to set the agenda for the contours of
the conversation to be had in the area.
I commend the report to you without hesitation for its relevance, rigour and potential to impact
how we deal with the systemic and unparalleled challenge facing leadership in the twenty first
century. I urge you to join with the authors and others in “thinking the unthinkable”.
Dr Noel Tagoe, FCMA, CGMA
Executive Director of Education, CIMA