This initiative represents an enlargement of the traditional role of management accountants as purveyors of ad hoc reports to line management and the board. This was a necessity when enterprise systems were opaque data mountains that required skilled financial analysis and presentation before line management could make sense of them. However, corporate performance measurement systems are now delivering much of what a management accountant used to do, direct to an executive’s PC, with all the drill down facilities that any line manager could wish for.