There’s a surprising culprit behind mass layoffs, says a prominent management professor at Wharton
Featured post
Most bosses blame layoffs on economic downturns, a decline in demand for services, or even overhiring. But one Wharton professor has a different view: It's how U.S. accounting rules force companies to classify human capital that makes them seem like an expense to be cut, rather than an asset to be protected. Peter Cappelli, the...