Accountants measure everything they account for in money terms. Accordingly they assume that what is not measurable in terms of money need not be accounted for. They are aware, however, of significant areas which cannot be measured in terms of money and yet are of interest to those for whom accounting reports are intended.

Required:

(a) Identify some business information which money cannot measure, but which may be important to the successful running of a business.

(b) Explain how such information is communicated to those interested in it.