????爆發(fā)如此大規(guī)模的丑聞之后，很快就會(huì)上演轉(zhuǎn)嫁錯(cuò)誤、回避責(zé)任的戲碼。周二，惠普公司（Hewlett Packard）的一份聲明也不例外。聲明稱，公司以110億美元收購英國軟件公司Autonomy的交易導(dǎo)致了88億美元的巨額虧損。聲明還稱，大部分虧損與Autonomy公司“嚴(yán)重的會(huì)計(jì)不當(dāng)行為”和“虛假陳述”有關(guān)?；萜沼?011年收購了這家英國軟件制造商。據(jù)惠普稱，所謂的會(huì)計(jì)不當(dāng)行為早在收購之前便已有發(fā)生。目前，美國證監(jiān)會(huì)（SEC）正就此事進(jìn)行調(diào)查。但對于如此糟糕的局面，至少有一位高管不應(yīng)受到譴責(zé)：身處重重困境的惠普首席財(cái)務(wù)官凱西?萊斯杰克。

????2011年夏，萊斯杰克曾對收購Autonomy公司表示強(qiáng)烈反對，讓時(shí)任CEO李艾科憤怒不已。她反對的理由除了懷疑此項(xiàng)交易存在欺詐外，另外一個(gè)原因是她認(rèn)為對該公司的估值非?；闹嚒Ｓ捎跓o法說服李艾科，她將自己的意見在董事會(huì)上提了出來，試圖以一種及其不尋常的、更引人注目的方式阻止這項(xiàng)交易。

????正如《財(cái)富》雜志（Fortune ）在5月份的封面報(bào)道《迷失的惠普》中所寫的那樣：“……事先沒有給李艾科任何警告，萊斯杰克在董事會(huì)上地對收購進(jìn)行了激烈反駁。據(jù)當(dāng)時(shí)在場的人回憶，她對董事們高呼：‘我反對。我認(rèn)為這不是個(gè)好主意。我認(rèn)為我們還沒有準(zhǔn)備好。我認(rèn)為這項(xiàng)交易的價(jià)格太高了。我反對這項(xiàng)交易，它不符合公司的最佳利益。’董事們措手不及。外界認(rèn)為，萊斯杰克是理智的；而在當(dāng)時(shí)，她直接對抗老板所定策略的關(guān)鍵部分，可以說幾乎到了撕破臉皮的地步?！?/p>

????萊斯杰克的舉動(dòng)確實(shí)令人震驚（而且，李艾科永遠(yuǎn)不會(huì)原諒她）——但最終她并沒能成功阻止那筆交易。2011年8月，包括新任董事惠特曼在內(nèi)，董事會(huì)一致通過了對Autonomy的收購。一個(gè)月后，李艾科辭職，惠特曼繼任CEO。

????現(xiàn)在，惠特曼和其他董事會(huì)成員肯定捶胸頓足，悔不該當(dāng)初忽視了萊斯杰克的意見。目前，萊斯杰克仍然擔(dān)任著惠普公司首席財(cái)務(wù)官的職位。

????譯者：劉進(jìn)龍/汪皓

????Inevitably, after a scandal of this proportion breaks out, finger-pointing and blame-ducking commence immediately. Hewlett Packard's announcement Tuesday that it's taking an $8.8 billion hit on its $11 billion purchase of Autonomy is no exception. HP says the lion's share of the charge was related to "serious accounting improprieties" and "outright misrepresentations" at Autonomy, the British software maker it acquired in October 2011. The alleged accounting misdeeds, which HP says occurred before the acquisition, are being investigated in the U.S. by the SEC.

????But there's at least one senior person who shouldn't be singled out for condemnation in this mess: HP's (HPQ) beleaguered chief financial officer, Cathie Lesjak.

????In the summer of 2011, Lesjak earned the wrath of then CEO Leo Apotheker when she forcibly opposed the Autonomy takeover -- not because she suspected fraud, but because she believed the valuation absurd. Unable to get Apotheker to see her way, she took her case to the boardroom in a highly unusual and dramatic plea to scotch the deal.

????As Fortune wrote in its May cover story How Hewlett-Packard lost its way:

????"...with no warning to Apotheker, Lesjak made an impassioned case against the acquisition before the board. "I can't support it," she told the directors, according to a person who was present. "I don't think it's a good idea. I don't think we're ready. I think it's too expensive. I'm putting a line down. This is not in the best interests of the company." Directors were shaken. Lesjak was considered a voice of sobriety, and here she was on the verge of insubordination, directly resisting a key element of her boss' strategy."

????Lesjak's move was shocking (and Apotheker never forgave her for it) -- but ultimately she didn't carry the day. In August 2011, the board, which included Whitman as a newly appointed director, approved the Autonomy deal unanimously. A month later, Apotheker was out as CEO and Whitman was in.

????You can bet she and the rest of the board wish they'd listened to Lesjak, who remains CFO.