More Than Just the Numbers You have found in your study of accounting that accountants generally focus on the numbers.

Their job is to summarize financial results and provide information for decision makers.

In this chapter, you have read about additional measures that are critical to a company’s success: items like customer loyalty and satisfaction and employee productivity. Your assignment is to prepare a one- to two-page memo summarizing the following points:

1. Select an internal process measure, like research and development, and map out how the careful monitoring of that process will eventually show up in a financial measure like ROI.

2. Are accountants the best people to collect information on items such as customer satisfaction and customer loyalty? If not, who in a business would be best suited to collect this type of information?