This involves control systems, and the need to measure what is most important strategically. Too often management accounting systems are set up to link into financial reporting requirements, a theme pursued by Eli Goldratt in “The Goal” which he subtitled “A Management Accounting Textbook”. Peters wants measures of product quality and customer satisfaction and wants these simple. Control should be bottom-up with ‘conservative’ (i.e. achievable) goals. Trust and integrity come high on this list as without control, trust is a de facto requirement without which systems cannot work.