Thème 2 - Accounting and auditing Strategic objectives with one or two indicators are selected within each area. The indicators are regularly computed, updated, and reviewed by a company's staff. The designing process itself brings immediate benefits. Source : Graphical Abstract, MDPI, www.mdpi.com/2072-4292/12/6/1001# 160http://www.mdpi.com/2072-4292/12/6/1001#