I found this blog post by Tim Richardson from GrowthPath in Melbourne extremely thought provoking and an excellent, although simple analysis of the opporutnity costs involved with extending the monthly close process for a smallish enterprise.
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Blog posts tagged in management reporting
Interesting stuff... It's not the software that doesn't deliver, but rather the lack of internal ability to interpret business need and translate into IT speak, or just translating "what we've always done" from paper reports to business intelligence systems - what better ways to doom your BI project from the start...