Where I figure things out,
experiment with ideas,
and share discoveries
I work in finance and FP&A in the Netherlands. This is where I work through accounting, AI and thinking frameworks in public, and publish the thinking, including the parts I get wrong.
What's new
The newest essays and podcast episodes, newest first
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The Ironies of Automation & The Art of Oversight
What happens when human operators supervise automated systems: Bainbridge's ironies of automation applied to Air France 447, medical deskilling trials, and code defects.
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Why Your Brain Needs Cognitive Friction
Examining whether general thinking skills exist independently of subject matter, and measuring what happens to the human brain when the friction of thinking is offloaded to AI.
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Why AI Verification Replaced Prompt Engineering
From vibe coding to context engineering: how the $300k prompt engineering hype gave way to the disciplined era of agent harnesses, context window curation, and verification.
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How a Company That Sells Water to 16 Million Captive Customers is on the Brink
A deep dive into aggressive financial engineering in UK water utilities—and the £1 billion emergency deal that just saved Thames Water from collapse.
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Big Tech AI Investments: The Great Accounting Debate
An in-depth 15-minute debate dissecting both sides of the AI investment thesis. Is Microsoft's $13B OpenAI commitment an ingenious infrastructure land-grab, or a precarious house of cards vulnerable to sudden regulatory intervention and efficiency gains?
Explore
Writing
Essays and analysis, each with its confidence level and sources.
3 piecesPodcast
The same questions in audio: briefings, debates and a multi-part series.
5 episodes · 1 seriesExperiments
Interactive tools you can open and test: cycling and running kit guides, a Fed board explorer.
Interactive toolsAbout
Who is writing this, and why.
About Luke