In a fast-changing world, brimming with social and economic uncertainty,
financial information plays a vital role in the life of an organizationand does
so with two sets of eyes. One set looks back to see what hashappened. This is
the accounting function, which is simply about therecording of events and the
production of the financial reports that satisfythe stewardship responsibility
of management. The other set looks forwardto determine the most appropriate
strategic direction for an organization, guiding managerial actions, motivating
behaviors, and creatingand supporting the cultural values necessary to achieve
an organization'sstrategic objectives. This book is all about the second set of
eyes, whichare the lenses of financial