For example, if a firm's production engineers or salespeople begin ignoring financial measures because they are viewed as being too late, too aggregated, or too unresponsive to changing needs, then they may develop their own measures of each department's performance. If engineers and salespeople regard the new measures as more timely or more relevant, then managers are likely to request the same information once they learn it is available. The management accountant may then be required, after the fact, to verify the information and estimate or explain its financial impact. It is more efficient for the management accountant to be involved early in the process and establish efficient and verifiable data-gathering and reporting systems.