Research is vital to the marketing function and is conducted on a wide variety of topics, both internally and externally. Market-based accounting research analyzes corporate financial reporting, valuations, and how investors use accounting information. Auditing and accountability research examines both private and public sector auditing as well as regulations and methodologies. Production and operations research has significant cost and process implications when implemented and is highly focused on specific problems. Key areas of research in decision making include operations planning, demand forecasting, process planning, project management, logistics, and quality assurance.