Organizational change is hard. The following syllogism, while popular, doesn’t explain why.

Major premise: Attempts at business change fail more often than they succeed.

Minor premise: When something goes wrong, it must be someone else’s fault (with “someone else” defined as “someone I can safely call them“).

Conclusion: Business change fails because employees (them to far too many business executives and managers) just naturally resist all change. Why? Because they’re too stupid to understand that all change is good.

Imagine Pacioli took a different tack.

You remember Pacioli. Italian guy. A friar. Invented modern accounting five centuries ago, give or take a few years. Ring a bell?

We still keep the books the Pacioli way. It’s why, when you buy a computer, you credit cash and debit tangible assets but when you train an employee you credit cash and debit training expenses.

Computers appear on the balance sheet. Employees don’t. Their skills, knowledge, judgment, loyalty and drive don’t appear as balance sheet assets.

Imagine they did