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.<p>[1] <a href="http://www.amazon.com/Pro-Excel-Financial-Modeling-Technology/dp/1430218983" rel="nofollow">http://www.amazon.com/Pro-Excel-Financial-Modeling-Technolog...</a>