... manualfor non -financial managers. I believe there is a great need for better communicationbetween financial and non -financial professionals, for a bettertool to help the non -financial manager ... of rules,conventions, standards, and proce-dures established by the Financial Accounting Standards Board for reporting financial information.Siciliano01.qxd 2/3/2003 8:31 PM Page 8available ... companies in ways never before thought ofby managers outside the financial department. The accountingscandals of 2002 showed that financial incompetence, or care-lessness, or simply lack of integrity,...