CFO Journal from The Wall Street Journal

Deloitte writes and compiles a regular stream of CFO-centric content and timely features - research, topical digests, perspectives, insights, and technical analysis - which appear in a separate module of CFO Journal, an online publication from The Wall Street Journal. 


CFO Insights

This bi-weekly publication from Deloitte tackles the timely issues that CFOs and senior finance executives face today with practical advice.


Harnessing the three rules

CFO Insights

The three rules can guide business leaders in setting their agendas and making critical decisions despite the ambiguity and uncertainty in today’s environment.

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Learn the actions companies and their leaders have taken to achieve high performance.

For decades, management studies have sought to identify the qualities that distinguish the truly great companies from the rest. Such studies often have focused on what actions companies and their leaders have taken to achieve high performance—actions that can’t necessarily be replicated by other organizations for various reasons.

Perhaps a more useful guide is how exceptional companies think and how the decision-making rules they seemed to use propelled the truly great performers into long-term success. In their new book, The Three Rules: How Exceptional Companies Think (Portfolio/Penguin, May 2013), authors Michael E. Raynor, director, Deloitte Services LP and author of The Strategy Paradox, and Mumtaz Ahmed, chief strategy officer, Deloitte LLP, identify three rules that capture how high-performing outliers deliver superior performance over the long run.

In this issue of CFO Insights, we discuss the three rules and offer key takeaways for CFOs and their finance teams.

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Sanford A. Cockrell III

DTTL Global CFO Program Leader