Provides management with valuable information needed to engage in decision making about the organization's overall vision and strategies. While traditional reporting displays vital information about an organization's financial health and operations to its potential users, it does not provide adequate recording and measurement of non-financial metrics such as employee turnover and facility locations, which also contribute they considerably to the overall value. of the organization. The American Institute of Certified Public Accountants (2016) explains: “In traditional financial reporting, value is defined more in terms of “book value” and is historical in nature. Additionally, management's discussion and analysis of financial condition and results of operations (MD&A) and disclosures for traditional financial reporting are based on historical performance and variances in statutory financial position under the application of GAAP . It is also important to distinguish the financial report from the cash flow statement. While the financial report consists of management's discussion and analysis (MD&A), financial statements, notes, required supplementary information (RSI) and other accompanying information (OAI), the financial statement is just a collection of ratios