Scorekeeping, Attention Directing, and Problem Solving Internal (management) accounting tends to emphasize the attention-directing and problemsolving functions of accounting. However, there are many companies with accounting systems that are oriented almost exclusively to scorekeeping. For example, one critic has stated:

Very few people in business have had the opportunity to reflect on the way in which the accounting model developed, particularly on how an instrument well adapted to detect fraud and measure tax liability has gradually been used as a general information source. Having become accustomed to information presented in this form, business people have adapted their concepts and patterns of thought and communication to it rather than adapting the information to the job or person. When one suggests the reverse process, as now seems not only logical but well within economic limits, he must expect a real reluctance to abandon a pattern of behavior that has a long history of working apparently quite well.®

Considering the introductory material in this chapter, comment on this quotation, particularly on the meaning and implications for today’s and tomorrow’s controllers of the last sentence quoted. lop2