Any analogy can be stretched too far of course but an exercise for the comments section: who uses the Davis method of management?

FORBES: Which Jazz Band Leader Are You As An Entrepreneur?

The eventIMPACTS study, which uses a method devised by SIRC, sees researchers gather information from a wide cross section of parties involved in the Ryder Cup.

BBC: Impact of 2014 Ryder Cup at Gleneagles to be studied

Partnerships that do not have a C corporation partner and S corporations are permitted to use the cash method regardless of their level of receipts, provided they are not required to maintain inventories under Section 471.

FORBES: Reactions To Representative Dave Camp's Proposal For Small Business Tax Reform