Preserving Communication
If an adjustment is not well communicated or well understood, it wont affect behavior. Non-owners are inclined to spend as little time as possible on items that do not directly relate to their primary responsibilities.
Incorporation into decision tools
Another consideration of communications is how well the adjustment or adjusted measure gets incorporated into decision tools, existing or new. The easier that decision support can be tied to the adjusted measure, the easier it is to communicate both the adjustment and it's utility. For example, if we make the adjustment to capitalize operating leases, the adjusted measure of EP should figure into any buy versus lease decision in a template recognizable by the operating management "users."
Managers as Owners
Communication should be easier with owners than with non-owners, but owners also have less need for better accounting to discipline their decisions. On net, a high degree of ownership should produce a higher bias toward simplicity:
If management has a significant amount of personal wealth tied to the market value of the business
> Adjustments may be unnecessary
If owners may be greatly affected, but business unit management also includes many non-owners
> Would not rule out adjustments
