Drivel:  It is not surprising Accenture's third quarter earnings report is flat.  They are scrambling internally to make their numbers.  More layoffs are on the horizon in the next week -- 500 managers in the North American Communications & High-Tech unit.  Layoffs accompanied by forced retirement for senior partners will insure that they make their numbers.  Think about it.  They are laying off their middle managers, just below partner level and forcing out some of the senior partners.  To top it off, they are hiring about 800 new analyst level people.  Analysts are their highest margin resources.  This means they are bottom loading projects with junior people and increasing the likelihood that projects will fail, resulting in unhappy clients.  Is there something wrong with this picture, or is it just me?

## Accenture comes in flat. CNET.  8:47:34 PM   comments ()