GA2020.6.15

David's Time With Peter F. Drucker 2020.6.15 冠鼎学院（GA）——识别·培养·考验未来的领导者 There decisions are the true top management tasks. It was this recognition that underlay, after World War Ⅱ, the emergence of management as a discipline, separate and distinct from what was then called business economics and is now called microeconomics. But for none of these top management tasks does the traditional accounting system provide information. Indeed, none of these tasks is even compatible with the assumptions of the traditional accounting model. The new information technology, based on the computer, had no choice but to depend on the accounting system's data. No others were available. It collected these data, systematized them, manipulated them, analyzed them and presented them. On this rested, in large measure, the tremendous impact the new technology had on what cost accounting data were designed for: operations. But it also explains information technology's near-zero impact on the management of business itself. ——《Management Challenges for the 21st Century · Chapter4 Information Challenges》(Peter F.Drucker,1999)