Mark, thanks for sharing this. It is an interesting look at how accounting can influence an organisation’s reputation and perceived legitimacy. The section on the “starvation cycle” is particularly thought-provoking, showing how an obsession with keeping overhead low can actually undermine effectiveness. It is a good reminder that there is plenty of nuance behind the numbers. The comparison between the original overhead ratio and the new one was a real eye-opener. A webinar with these scholars sounds like a worthwhile opportunity.