It’s the culture: why financial controls may not always be key Just about every book on starting a company tells you to set up a budget and keep a close watch on the finances. But surprising research suggests establishing the right culture may be better for fostering growth. Ralph Kober Department of Accounting The Pacific: The new battle between China and US While the United States lacks a cohesive Pacific strategy, China is winning over the inhabitants of the Solomon Islands and Vanuatu, argues David Gilbert and Garry Bruton. David Gilbert
