We have discussed the many aspects of accounting measurement and the many behavioural reactions and interactions to such measurement. It is becoming increasingly clear that accounting is much more than the girl/guy sitting in the corner smoking a cigarette while creating (measuring!!) journal entries!! It is suggested that this might be a function of the embeddedness of accounting in our business and social systems. With reference to the above (not necessarily the cigarette part!), DISCUSS the efficiency, legitimacy and interconnectedness of measurement and behaviour in our current world.