Criterion Insight

Not More Accounting. Better Accounting.

A stronger accounting function is not defined by its size. It is defined by whether the work is accurate, timely, and useful.

The Idea

What better accounting means

Accounting has two jobs. It must protect the integrity of the financial records, and it must give leadership information that can be used to run the business.

When the close is late, reconciliations repeat, controls depend on memory, or reporting is not trusted, adding more activity usually creates more work rather than better accounting.

Improvement starts with the basics: clear ownership, consistent processes, reliable systems, a disciplined close, and reporting connected to how the business actually operates.