Any company in any industry can work towards superior thinking and planning – to become a true Ideas Company with a competitive edge. Heller puts forward the theory that the powers of creativity and innovation are available to anybody and that thinking can be taught, just like financial management. Emotions, Heller believes, are at least as important as objective analysis and behaviour.

The hierarchy of top-down management can be detrimental to the free and full expression of ideas. Heller’s remedy is ‘skunk-works’ to handle innovative ideas, with rigorous financial control and working discipline, but with a laissez-faire approach to new ideas. People can be more creative if they work within intelligent constraints.