Mapping Out Cultural Differences on Teams

A Review of Published Business Cases 

You conclude that there are no differences amongst the business cases for one or more reasons: –

1. Business cases are published by the same content management system (i.e. WordPress) and theme (i.e. Divi).

2. Real apps will not be published immediately after each published case.

3. All stories are written in casual English by only one writer (i.e. Valley).

4. Accounting and consolidation are the main topics for every case.

5. Contents are associated with the aim to promote a unique software product (i.e. Conso123).

6. Nothing business case and person are real.

7. None of the stories you read before so nothing information in your mind.

Mapping Out Cultural Differences on Recycling

Mapping Out Cultural Differences on Recycling

Case 1: Analysis of Financial Time Series

Olivier Kumar is leadership in general business management; he understands any spreadsheet software or non-spreadsheet software cannot solve the root problems of processing mass volume of vouchers which recycle a useful output to support decision maker. It can be a disaster such Data Recycling System can merely output monthly total movement instead of monthly year-to-date balance for assets and liabilities. An important mapping of accounts and its nature of balances shall be a primary setting of a chart of accounts.

Case 2: Mastering Multinational Financial Statements

Your can map your work of financial management for multinational companies to the above images – recycling wastes to valuable resources. Barry Gibson is a qualified accountant and success to deal with mass volume of email attachments – Excel Files. He had implemented a Data Recycling System to manage reconciliation and version control of financial data submitted by overseas subsidiaries.

Case 3: Inventory Costing for Distributed Warehouses

Hill Sharma is an inventory specialist. He provides data recycling solution for clients with the main focus on specific calculation model (e.g. FIFO) to deal with every stock in and stock out of the individual warehouse as well as a group of warehouses. It can be a nightmare of professional accountants if implemented systems for inventory can support and stick to the formula 1 + 1 = 2 for the generation of inventory report for selected warehouses. An implementation of mapping of calculation rules to selection criteria cannot be overlooked.

Case 4: Reconciliation from Colour Objects to Number Sets

Without any formal education at your baby stage, you can map and interpret colour objects or people very quickly. Obviously, it is not possible you can do a 100% mapping in such example when colour objects represent big data. The same case to deal with the reconciliation of big data for a multinational company, we can consider using a similar technique by using our recommended query formulas to generate reconciliation report based on your concerned characteristics of data sets.

Case 5: The End of Substance Over Form

Substance Loyalty vs Form Attractiveness is associated with a fundamental accounting concepts as well as a controversial for more than a century of accounting development. In the future of accounting development, it is predicted that Form Attractiveness will become the winner. However, prospective business cases of Form Over Substance shall not be comparable with your interpretation manner of the death of the misleading words “The Substance Over Form” – there are no direct mapping or relationship between Form Over Substance and Substance Over Form.

Case 6: Recording Inside and Outside Liability

Jennifer Brescia has done a good job. She organised and reported a story of “Recording Inside and Outside Liability” by an understanding of the IFRS 16 implementation responsible by Substance Loyalty and Form Attractiveness. When Substance Loyalty prepared to cover his predicted ultimate change of accounting standard for operating leases in a good faith manner, Form Attractiveness prepared a scenario analysis which supports management to map a better decision in an effective manner.

Case 7: A Collection of the Myth of the Seven

Valley is not a real name of the writer of all published business cases. Business case 7 is the right time to introduce the background of the writer. Using the Seven as a grouping method to organise so many fragmented ideas in a systematic manner. The seventh case may inspire your thinking to map the prospective design of published business cases.

Case 8: Better Form to Report Commercial Substance

A mind map can be one of a powerful tool to support your management of uncertainty in respect of project implementation. However, Form Attractive had made an error in the planning and updating her mind map – without taking individual human behaviour into consideration. To achieve the ultimate accounting automation through making the right decision between Evolution and Revolution at the right time, different organisational cultural can have different results.

Case 9: Leveraging Your Forms to Shape Information

A mahjong group with a mapping of Eastern to Accountant, Southern to Taxi Driver, Western to Web Expert and Northern to IT Consultant, they ran a debate of Forms using different technologies. There is no magic rule governs which kinds of technologies (e.g. Web, Windows, Spreadsheet, Non-Spreadsheet, Mobile, Desktop) shall be the best for all situations. You can not hear nay about any Optical Character Recognition Technology during the debate, but surely Voice Recognition Technology will be the new star of Form Technology.

Case 10: Mapping Out Cultural Differences on Teams

Upon your testing of published apps from case 001 to case 009, you may demand automation of standardisation when you realise that there are many mapping tables inside human brain to support input and process data manually. The approaches of a system implementation for a group of companies can have two extreme scenarios 1) Unifying and Standardising all practices 2) Allowing localisation as much as possible. Both scenarios will involve the use of mapping tables. Please do not overestimate the benefits of scenario 1 when it may downgrade the efficiency of overseas subsidiaries (formation of many new mapping tables inside their human brains) if they are forced to adhere all practices of headquarters. The end results can be as if moving the problems (or wastes) to overseas subsidiaries.

What Make Differences Across Business Cases?

You represent a user group demand different experiences over time. The capability of identifying differences obviously is essential to your career life. It can be a problem if you cannot distinguish the difference between “1” and “2”.

You also represent a user group demand for similar or repeat pleasant experiences over time. The capability of identifying common attributes of two different things obviously is essential to your career life. It can be a problem if you cannot determine the common properties of “1” and “2”.

All business cases are similar because these cases can be classified into at least one common group as mentioned before. All business cases are different because no more than one business cases also belong to the following groups: –


Group A: Case 1, 2, 3, 6, 8

Critical Dimensions of Accounting: Time, Account, Currency and Amount

Group B: Case 4, 7, 9

Basic Elements of Accounting: Colour and Number

Group C: Case 5, 6, 8

Important Accounting Concept: Substance and Form

Group D: Case 7, 9

Meanings of “Form”

Group E: Case 5, 7

Summarise a List of Prospective Case Studies


1. Analysis of Financial Time Series (Group A)

2. Mastering Multinational Financial Statements (Group A)

3. Inventory Costing for Distributed Warehouses (Group A)

4. Reconciliation from Colour Objects to Number Sets (Group B)

5. The End of Substance Over Form (Group C, E)

6. Recording Inside and Outside Liability (Group A, C)

7. A Collection of the Myth of the Seven (Group B, D, E)

8. Better Form to Report Commercial Substance (Group A, C)

9. Leveraging Your Forms to Shape Information (Group B, D)

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by Publishing First 100 Business Cases with Real Apps Return