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ContributorsKevin Koharki
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Associate Professor of Accounting

Kevin Koharki

Kevin provides financial advising and acumen training so non-accounting/finance professionals understand and can communicate the financial value of their work, how it fits into the broader value of the programs and business units they manage, as well as their organizations as a whole. Unless employees understand the interplay between their decisions and the financial impacts of those decisions on their firms’ performance, employees and their leaders are often unable to achieve peak performance because they simply do not speak the same language. It begins with Executives. He advises Executives at all levels, using one-on-one sessions, cohort-based learning, keynote speeches, and Investor Day presenations, on how to speak the language of Finance with others both inside and outside of their firms. Executives who speak the same language will trust each other more and make better decisions together. This helps them reach new heights of performance, enhances their career progression, and ultimately benefits their firms. Their success is his success and he enjoy watching them succeed.

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Contributor Brief·Kevin Koharki · 2 articles
Updated Apr 17, 2024

Strategic capital allocation unlocks hidden value in enterprise risk and talent

Koharki argues that companies systematically misallocate capital by treating security and talent collaboration as cost centers rather than revenue-generating investments. His thesis is that reframing these functions as strategic capital deployment—not expenses—directly improves profitability and competitive returns.

significant profits

left on table by treating security as expense

Companies treating security as cost center leave significant profits on the table.

Viewing Security as an Expense is Costing Companies More

Capital allocation framework: cost vs. strategic investment mindset

Security treated as expense center3
Security treated as revenue protector8
Employee knowledge tapped for returns7
Internal talent networks untapped2

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15%Security treated
Security treated as expense center
Security treated as revenue protector
Employee knowledge tapped for returns
Internal talent networks untapped

every dollar invested

in internal talent networks accelerates returns

Forward-thinking companies tap internal talent networks to accelerate returns on capital.

Strategic Capital Allocation Can Help Businesses Leverage Employee Knowledge

Investing in security is actually a profitability strategy, not a defensive cost.

Viewing Security as an Expense is Costing Companies More

Capital allocation decisions reveal whether leadership sees risk as threat or opportunity.

Themes:Capital reallocation from cost centers to strategic investmentsSecurity and talent as revenue protection mechanismsInternal knowledge networks as measurable competitive advantage

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  • AM
    Alex M.·2h agoquestion

    What sparked your research into disruptive innovation?

    Curious what the original insight was that led you to the Innovator's Dilemma framework.

  • SL
    Sophia L.·1d agoidea

    Would love a deep-dive into EdTech adoption barriers.

    Your framing of sustaining vs. disruptive innovation feels directly applicable to school systems.

  • DR
    David R.·3d agoquestion

    How do you see AI changing the personalized learning landscape?