Found in 1 comment on Hacker News
sruffell · 2010-01-21 · Original thread
I first came across an argument very similar to this in "Pro Excel Financial Modeling: Building Models for Technology Startups"[1]. There the author makes an argument for why you should address the qualities needed in leaders of different size organizations in your models.

[1] http://www.amazon.com/Pro-Excel-Financial-Modeling-Technolog...

Fresh book recommendations delivered straight to your inbox every Thursday.