6/ Why is the 1st quarter (Q1) of HCM accounting associated with in-house training adjusting the interaction skills of the internal team ?

The compartmentalization of teaching in universities and MBA programs into specialized disciplines and units have not solved the problem of real-time integration of HR-Finance processes. Putting business fields side by side, i.e., business disciplines silos, as is normally the case in MBA programs, is not enough to create the transversal interaction dynamic needed for firms to achieve expected financial performance goals.

• As a result, there are very few experts in this field worldwide; few graduates today have the cross-cutting or vertical skills required to act, in real time, from their workstation in accordance with the pyramid shape of the organization chart as an organization team based on the risk appetite threshold to create value

The 3-month training period in "learning by doing" at the workstation, ending with the 1st reporting of the added value of human capital, leads to the mastery by each function of the transversal interaction tasks to be carried out so that the company operates in real time as an organizational team according to the diagram below delivering the required extra-financial performance statement (non-GAAP reporting):