Author: Michael Kraten
Dr. Michael Kraten has served as the President and co-founder of Enterprise Management Corporation, a strategic management consulting firm, since 1996. He is a management accounting consultant, educator, and researcher who specializes in behavioral factors impacting issues of negotiation, entrepreneurship, and social policy. Dr. Kraten is an Associate Professor of Accounting at Providence College and a frequent blogger at AQPQ.org. He has authored the book Business Planning and Entrepreneurship: An Accounting Approach for the Managerial Accounting collection of Business Expert Press. He has also authored articles in both the academic and practitioner literature, including such publications as the Journal of Digital Business, the Journal of Theoretical Accounting Research, the CPA Journal, Family Foundation Advisor, and PensionGovernance.com. Dr. Kraten earned a Ph.D. in behavioral accounting from the University of Connecticut, an M.P.P.M. in management from Yale University, and a B.B.A. in public accounting from Baruch College of the City University of New York.
Plans are worthless, but planning is everything. That is how United States President Dwight Eisenhower explained his management philosophy as the Supreme Commander of the Allied Expeditionary Force in Europe during the Second World War. He proceeded to