It provides management with valuable information needed to participate in decision making regarding the overall vision and strategies of the organization. Although traditional reports display vital information about an organization's financial health and operations to its potential users, they do not provide adequate recording and measurement of non-financial metrics such as employee turnover and location factories, which also contribute greatly 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. In addition, the MD&A and analysis of financial condition and results of operations (MD&A) and additional information relating to traditional financial reporting are based on historical performance and variances from statutory financial position. in accordance with the application of GAAP. It is also important to differentiate financial report and financial statement. Although the financial report consists of the management discussion and analysis (MD&A), financial statements, notes, required supplementary information (RSI) and other supplementary information (OAI), the financial statement is only a compilation of reports.