Accountants and financial managers are mere bean-counters and cannot be expected to contribute to strategic thinking; neither do they possess the tools to enable them to do so. Discuss whether you agree or disagree with the above statement. Make reference to the potential uses of both balanced scorecards and shareholder value analysis. Conditions: No Plagiarism, 1000 words, citation (in side the article) and referencing (at the end of the article i.e full website address), minimum 3 to 4 references from academic and professional papers