In this way, the proposed model seems to not take into account the accounting
impacts, but, considering the high integration among the three aspects, we think
that accounting ones can be represented in the space created by the managerial and
organizational plans, like consequential and synthetic aspects. Specifically the
accounting impacts can be represented by the volume which is contained within
the pyramid defined by connecting points representing level reached on each axis.
The accounting space can be easily related to the business KPIs of profitability.