Voltemos à equação:
"Profitability = Intellectual Capital X Price X Effectiveness"e Eficácia em vez de Eficiência e a doença do eficientismo:
"In the business of the future, effectiveness takes precedence over efficiency. A business does not exist to be efficient; it exists to create wealth for its customers. An obsessive compulsion to increase efficiency (doing things right) reduces the firm's effectiveness at doing the right things. The pursuit of efficiency has hindered most companies' capability to pursue opportunities, hence these organizations spend most of their time solving problems. One cannot grow a company and continuously cut costs and increase efficiency. It is not that efficiency is bad, per se, it is that it is being pursued at the expense of nearly everything else. To add insult to injury, the efficiency measures that do exist in the modern organization tend to be lagging indicators that measure efforts and activities, not leading indicators that measure results and define success the same way the customer does. Focusing on effectiveness implicitly recognizes there is no such thing as a free statistic. Just because we can measure something accurately does not mean we should. Effectiveness means that imprecise measurements of the right things are infinitely more valuable than precise measurements of the wrong things. This will no doubt shock some readers, especially those who were trained in cost accounting or possess MBAs. But controlling costs, and accounting for them, does not ensure success."
BTW, recordar esta reflexão de Outubro de 2007 "A eficácia é mais importante, ou está primeiro que a eficiência"