Every business is working and delivering value to the market to maximize their benefits, or in financial terms, assets, or profit. Even in the case of NGOs, they collect or sponsor a cause of action to achieve set objectives that could be measured in terms of number of learners, hospitals, schools, etc. Eventually maximized value of asset whether tangible or intangible.
Therefore, organizations are eventually financial bodies that possess assets, liabilities, and operations, that need to be accounted for and issue financial reports in line with non-financial metrics to measure performance against well defined objectives.