Is Anybody There? Does Anybody Care? Does Anybody See What I See?

Over the 4th of July weekend I watched the old musical “1776” for the umpteenth time. Often, when I’m musing about the apathy shown toward accurate and relevant cost information by a majority of management accountants I begin singing to myself the song sung by John Adams toward the end of the movie, “Is Anybody There? Does Anybody Care? Does Anybody See What I See?” when it looks as if the Continental Congress will vote “Nay” to the Declaration of Independence.

Having a little time on my hands, I composed some new lyrics to the song that I thought might be apropos to the current situation in managerial and decision costing. I’m not a poet, although my grandmother Marcella DeCou Hicks was accomplished at the craft. Perhaps a few of her genes were able to come through.

Is anybody there? Does anybody care? Does anybody see what I see? It’s too tough to change; they say “Just give up the fight,” Still to all of them I say, “Your numbers just aren’t right! Your models do not match your business with precision, They misstate, they mislead for every key decision.” The protesters say, at the end of the day, “Our results will still be the same. But if they are not, and they come out depressed, We accountants will never get blamed.” Is anybody there? Does anybody care? Does anybody see what I see? I see losses! I see failures,

I see business writhe in pain. And worst of all I see More firms going down the drain. And then I see more people Out of work again

Is anybody there? Does anybody care? Does anybody see what I see?

After John Adams finishes his song, Dr. Lyman Hall of Georgia comes in and says, "In trying to resolve my dilemma I remembered something I'd once read, 'that a representative owes the People not only his reading but his judgment, and he betrays them if he sacrifices it to their opinion.’” It was written by Edmund Burke, a member of the British Parliament. He walks over to the tally board and changes Georgia's vote from "nay" to "yea". Let’s hope more management accountants are aroused from their apathy and use their cognitive abilities to become value-adding members of their organizations in the years to come. The Profitability Analytics Framework is a great place to start.