Value Adding - Management Accounts

Studying for CIMA exams at four different levels has been one of the challenging side of life but equally has thought useful things.

One of those is "Value Adding Activities" of organization. After being at senior finance roles in four different industries; credit control is seen the most value adding activity of any organization. Executives favor it. I think that should change into more goodwill focused activities, which are the ones closer to corporate social responsibility. Be minimizing externalities, environmental concerns, ethical codes like the ones CIMA has etc.