Absorption costing While a common and widely used method in financial and management accounting, it has some notable disadvantages when it comes to allocating indirect costs (overheads). These disadvantages can significantly impact decision-making, particularly in modern business environments where overheads constitute a larger proportion of total costs. We will discuss these drawbacks, supported by real-life
Have you ever made a decision that quietly altered the course of your career—and in hindsight, became one of your most defining moves? That was me, just over three years ago, when I chose to shift from a traditional teaching role into the world of corporate learning and development. At the time, it felt more
Recently, I had the privilege of contributing to the publication project for UoL Ambassadors titled “Student Ambassadors’ Cut: Told Stories from Emerging Young Professionals and Future Leaders.” It was more than just a creative endeavour—it was a chance to reflect on leadership, teamwork, and the performance standards that define excellence in both academic and professional
In today’s fast-changing markets, companies can no longer rely solely on product innovation or operational efficiency to stay ahead. Instead, strategic attention must be given to how value is created, delivered, and captured—through a well-designed and continually evolving business model. Based on recent insights from academic literature and practice, here are three key suggestions for
The COVID-19 pandemic, geopolitical tensions, technological disruptions, and rising stakeholder expectations have accelerated a significant shift in how businesses view globalisation. Reflecting on these events and the ideas discussed in the article “Building the New Global Enterprise” by Bhattacharya et al. (2018), I strongly support the central argument that we are now operating under a
Rethinking Business Ethics: More Than Just a Code of Conduct When we hear the term business ethics, many of us think of policies, compliance checklists, and neatly framed mission statements on office walls. But what if ethics in business isn’t just about what’s written down—but how people actually behave, decide, and act in the flow
Strategy-as-Practice: A Fresh Look at Strategy “Strategy is not what a company has—it’s what people do.” This provocative line captures the essence of the Strategy-as-Practice (SaP) approach, a perspective that continues to reshape how scholars and practitioners understand strategic management. Unlike mainstream strategy theories that often focus on formal plans, markets, and top-level decisions, the
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