Looking more closely at differentiated firms, the key CSFs and execution issues are in marketing and product development—developing customer loyalty and brand recognition, emphasizing superior and unique products, and developing and using detailed and timely information about customer needs and behavior. This is where the marketing and product development functions within the firm provide leadership, and the management accountants support these efforts by gathering, analyzing, and reporting the relevant information. Firms that excel in the execution of these functions include Coca-Cola, Microsoft, and IBM which have been the top three global brands for the last seven years.