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Europe’s defense industry may be facing a Kodak moment

  • Posted by Dan Toma
  • On 12/09/2026
Europe’s defense industry may be facing a Kodak moment. The issue isn’t whether low-cost drones are better than tanks, artillery, or missiles. It’s whether they are changing the economics of warfare. As the cost of attack falls dramatically, Europe risks continuing to optimize for increasingly sophisticated systems while missing a fundamental shift in what “military value” means.
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Is the ‘SaaSpocalypse’ a myth? The real cost of AI-built software

  • Posted by Dan Toma
  • On 20/08/2026
AI has made software dramatically cheaper to build. But that does not mean software has become cheaper to own. As companies consider replacing SaaS subscriptions with AI-built internal tools, the real question is not whether they can build them, but whether they are prepared to maintain, secure, evolve and ultimately own them. The SaaSpocalypse may be less about the death of SaaS—and more about companies discovering the hidden cost of running their own software.
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AI Is Putting a Price Tag on Bureaucracy

  • Posted by Dan Toma
  • On 13/08/2026
AI is changing how companies measure innovation, growth, strategy and governance. As AI reduces the cost of building, Cost of Failure becomes a more powerful Innovation Accounting KPI for measuring how efficiently organizations learn, make decisions and allocate resources. The article explores how Cost of Failure can help leaders put a financial value on slow decision-making and inefficient governance—and rethink how they measure innovation and growth in the AI age.
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The Problem with Stage Gates Isn’t the Gates

  • Posted by Dan Toma
  • On 08/07/2026
What makes stage-gate governance so frustrating in many organizations is that it unintentionally trains teams to behave in exactly the opposite way innovation requires. Instead of creating transparency, it creates presentation theater. Instead of encouraging fast learning, it encourages delayed escalation of problems. And instead of helping leadership stay closely connected to innovation efforts, it […]
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The Evolution of Go-to-Market: Building a Commercial Learning System

  • Posted by Dan Toma
  • On 18/06/2026
Over the last two decades, companies have become better at managing technical uncertainty. Across industries, product development has shifted toward iterative methodologies like Lean Startup, agile development, and design thinking. Companies are no longer strangers to prototypes, MVPs, and pilots. The underlying logic is simple: if something is uncertain, test it early and continuously before […]
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Why “Cost of Failure” Is One of the Most Important Innovation Accounting KPIs

  • Posted by Dan Toma
  • On 11/05/2026
Often, at conferences or during client engagements, we get asked what the single most important KPI in Innovation Accounting. Usually, the question behind the question is this: “What is the one metric a CFO will actually care about?” Or put differently: “What KPI ensures the innovation department is not seen as a Mickey Mouse function […]
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Who Should Own the AI Budget—and Why This Is a Terrible Question

  • Posted by Dan Toma
  • On 03/05/2026
Artificial intelligence has quickly moved from being an experimental technology to becoming one of the largest budget priorities in most organizations. In many companies today, a significant portion of discretionary spending is being redirected toward AI initiatives, pilots, tools, talent, and infrastructure. As usually happens in corporate environments, budget allocation is never just about money—it […]
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Why AI Projects Fail: 6 Mistakes That Kill ROI (and How to Fix Them)

  • Posted by Dan Toma
  • On 17/04/2026
Most AI projects don’t fail because of the technology—they fail because of how they’re implemented. Despite massive investment, up to 90% of AI initiatives never deliver real ROI. This article breaks down the most common mistakes organizations make—and how to avoid them.
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AI Should Reshape the CEO Role—But Not in the Way You Think

  • Posted by Dan Toma
  • On 17/03/2026
Data used to live in the warehouse. Then it moved into dashboards. Now it’s creeping into the boardroom. Are we entering the era of the “Algorithmic CEO”? Should CEOs fear for their jobs? Or will they be the “human in the loop” when it comes to decision-making? It’s not a robot replacing leadership — but […]
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Lessons from Porsche: Why Strategy Must Be Built to Learn, Not Just to Declare

  • Posted by Dan Toma
  • On 31/12/2025
Disruption is rarely about technology itself. What truly disrupts companies is the speed at which markets, customer expectations, and competitive dynamics change—and whether an organization can adapt at the same pace. As the saying goes, “if the speed on the outside is greater than the speed on the inside, the end is near.” Porsche’s recent struggles illustrate this clearly. The challenge was not electrification as a concept, but over-committing to a strategic path before customer desirability was fully validated. By the time real feedback emerged, capital had already been locked in, limiting strategic flexibility. In an environment defined by constant change, strategy can no longer be a static declaration. It must be treated as a series of testable assumptions—designed to learn quickly, adapt continuously, and align innovation with real customer demand.
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