Business research on accountants conducted by CGMA on has listed the top ten drivers of value to businesses. Interestingly the first nine of these only included intangibles and only the tenth referred to plant or equipment quality. More than three fourths of the seven hundred plus respondents put customer satisfaction as the top driver. Quality of business processes came second. Next was customer relationship. Quality of people and brand reputation were voted next. After this were strategic decision making and strategy execution. Patented products got a mention on eight rank. Completing this list was supplier relationships.