What is the "who" in strategic? Element of control which focuses on the causes of the issues to be address in the system What is the focus of financial accounting? The type of decisions made at the strategic level which is long term in nature Element of system which focuses on the appropriateness of the actions taken when making decisions What is the characteristic of the technique when there is a need to make SCM decisions? Element of system which focuses on the subsystem output which will be the input of the other subsystem