The two articles presented in this focus open up two perspectives in which accounting is returning to a central position in the management of businesses. The first is on the alignment between control models and strategy, a critical element for the efficacy of those systems, that are so crucial for the managerialization of businesses and so often designed on organizational-accounting models rather than on the competitive advantages of business models; the second is on the theme of auditing, and of how the digital transformation can represent an opportunity for renewal the role of auditing in supporting the generation of business value. These are two windows that tell of the need to invest in accounting today, if we want to generate sustainable value tomorrow.