Could you please construct an argument about this question and critically analyse the role of an accounting professional?

Could you please construct an argument about this question and critically analyse the role of an accounting professional?

Why does management accounting theory promote the idea of using "non-financial" measures - that is, to not simply rely on "financial" measures? Provide some specific examples of what may be important nonfinancial measures to a retailer. What relevance can this concept have to the idea of what it is to be an "ethical" organisation?