The role of accountants is evolving beyond the traditional preparation of financial information for managerial decision-making. With advances in information technologies and expanded access to diverse data sources, accountants can now provide richer and more relevant information to support managerial decisions, while filtering out irrelevant data. This development necessitates a broader perspective that integrates not only financial but also nonfinancial information and performance indicators, enhancing the decision-making process and strategic management effectiveness.