The story of E. I. du Pont de Nemours and Company detailed at the beginning of this chapter provides key insights into the development of management ac- counting. Particularly, we see how the structure of a business affects the kinds of information required for planning, controlling, and evaluating purposes. Consider the decision to "vertically integrate" the company. What were the potential risks to DuPont of this decision? What accounting information would have been required to determine if the decision to vertically integrate was successful? Does the tradi- tional accounting system designed to produce external financial reports provide the required information in an easily obtainable fashion?