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 a map. Imagine yourself folding the map.

Now imagine an economist who, seeing the crease, complains about the canyon you just dug in the middle of someone’s corn field.

The actual headline read “Shocking New Accounting Rules.” Published in The Economist (8/19/2010), which really should know better, it explains that IASB (the International Accounting Standards Board) and FASB (America’s Financial Accounting Standards Board) are re-thinking the rules for booking operating leases, treating them much more like capital leases.