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6. Contingent and typological approach to accounting organization policies
It should be examined in the light of multidimensional needs.
Not all situations are the same, and we need to highlight the "contingency factors" that put the benefits of implementing multi-dimensional accounting into perspective.
6.1 Criterion of accounting's place in the company's "value chain
Accounting can play a more or less important role in a company's "value chain", as defined by Mr. Porter. The value chain is made up of "operational" activities (production, distribution, etc.) and "support" activities (legal, IT, etc.). Traditionally, accounting is seen as a support activity, but in some cases it plays a more strategic role in the value chain.
This is important when you need to know precisely the balances...
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