Successful companies across the world are often led by executives who do not belong to accounting field. Rather, they specialize in one or more functional areas such as engineering, marketing, or technology. Hitachi’s chairman, Hiroaki Kakanishi, is an electrical and computer engineer. Mark Zuckerberg, CEO of Facebook, is a computer scientist and software developer. Berkshire Hathaway, with Warren Buffet as CEO, has its top managerial positions filed with people from finance. 

How might the role of management accountants differ in these companies?