Dominiak and Louderback III observe: "Although managers use accounting data extensively as they make decisions, such data do not answer the questions that managers face. People make decisions and people bring to decision making their experience, values and knowledge which often cannot be incorporated into quantitative analyses. An action that seems best based on an analysis of the accounting data might not be taken because of some factor not captured in those data. For example, because the managers of a firm want the company to maintain technological leadership, they might launch a new product that is expected to be unprofitable. Quantifying the benefits of such leadership is not easy. It is unlikely that such a quantification would be included in the management accountant's analysis of the desirability of bringing out the new product. It is, however, quite likely that a report of that analysis would include a comment about the inability to quantify such benefits. That is, reports from managerial accountants are very likely to recognise factors whose financial implication are not incorporated in the reports