{
  "title": "Finance for non-financial managers in the canton of Genève: how can managers avoid confusing margin with cash flow?",
  "url": "https://www.shr.swiss/blog/geneve-finance-pour-non-financiers-distinguer-marge-et-tresorerie-en",
  "language": "en",
  "datePublished": "2026-07-28",
  "publisher": {
    "name": "SHR — Swiss Human Resources",
    "url": "https://www.shr.swiss",
    "address": "Esplanade de Pont-Rouge 9A, 1212 Lancy, Suisse"
  },
  "summary": "Understanding an accounting result is not enough to anticipate a cash shortfall. Research suggests linking financial learning to specific decisions rather than vocabulary acquisition alone.",
  "section": "Research",
  "topic": "Finance for Non-Financial Managers",
  "place": {
    "name": "Geneva",
    "region": "Genève",
    "country": "CH"
  },
  "keyPoints": [
    {
      "heading": "What the literature establishes: knowledge is not enough",
      "point": "Daniel Fernandes, John G."
    },
    {
      "heading": "A second study: making a rule usable",
      "point": "Alejandro Drexler, Greg Fischer and Antoinette Schoar (2014, American Economic Journal: Applied Economics) compare conventional accounting training with training based on simple rules among microentrepreneurs in the Dominican Republic."
    },
    {
      "heading": "The hasty conclusion: replacing analysis with a rule",
      "point": "It would be excessive to conclude that a few rules are enough to manage an activity."
    },
    {
      "heading": "The limits: evidence from different settings",
      "point": "These studies do not measure the effectiveness of SHR training or of a programme aimed at managers in Genève's business sectors."
    },
    {
      "heading": "A practical check in Genève",
      "point": "For the SHR programme in Genève, one possible exercise uses hypothetical sector-specific cases: buying components before selling a watch, paying for a cargo before the customer settles, incurring project expenses before a contribution arrives, or providing private banking services before collecting fees."
    }
  ],
  "sources": [
    {
      "authors": "Netemeyer",
      "year": "2014",
      "source": "Management Science"
    },
    {
      "authors": "Schoar",
      "year": "2014",
      "source": "American Economic Journal: Applied Economics"
    }
  ],
  "wordCount": 476,
  "image": "https://www.shr.swiss/img/blog-Training-Finance-For-Non-Financial-Managers-Geneva-geneve-finance-pour-non-financiers-distinguer-marge-et-tresorerie-en.jpg?v=4",
  "translations": {
    "fr": "https://www.shr.swiss/blog/geneve-finance-pour-non-financiers-distinguer-marge-et-tresorerie",
    "en": "https://www.shr.swiss/blog/geneve-finance-pour-non-financiers-distinguer-marge-et-tresorerie-en",
    "de": "https://www.shr.swiss/blog/geneve-finance-pour-non-financiers-distinguer-marge-et-tresorerie-de",
    "it": "https://www.shr.swiss/blog/geneve-finance-pour-non-financiers-distinguer-marge-et-tresorerie-it"
  },
  "relatedPages": {
    "programme": "https://www.shr.swiss/formation-finance-pour-non-financiers-geneve",
    "city": "https://www.shr.swiss/formations-ville/geneve",
    "blog": "https://www.shr.swiss/blog"
  },
  "citationPolicy": "Citation autorisée avec mention « SHR — Swiss Human Resources » et lien vers l'article."
}