Jayaraman Rajah Iyer, Chartered Accountant (ICAI, New Delhi, 1966), has a unique insight into major changes in accounting, culled from experience with firms across the globe. He interned at Hindustan Lever (1966) and held key positions at Automobile Products of India (API) and Mafatlal Services. As Forestry Operations Accountant at Wimco (1972), he introduced “Likely Ultimate Cost.” In 1977 he was General Manager of ITI, Lagos, Nigeria. Sir William Castell, who later became Chairman of the Wellcome Trust, selected him to join the Wellcome Foundation, UK, specifically to set right the dysfunctional accounting at Wellcome, Nigeria. During the 1990s he was engaged in corporate consulting. He had been visiting faculty at SIES School of Management, where he taught balanced scorecard and strategic cost management on the basis of the Proprietary IBCM (inactivity based cost management, 2006, copyright © Jayaraman Iyer). He has been a crusader against corruption and business malpractice all through his life. His mission is to convert corporate to adopt return on intangible for accelerating growth and profits. He believes the utilization of men and women employed as of now amounts to nothing, knowing their amazing capabilities that are immense. Intangible is a powerhouse that when triggered would bring prosperity and happiness to all around. Value System is crucial to bring the abstractions into reality, acknowledge value where value is due, and deconstruct what is valueless. A Sustainable Value System within corporate would bring in sustainable profits, he avers. A well-managed corporate will have no chance of getting muddled with NPAs and interest defaults. For this return on intangible is the only solution, he emphasizes. His call for Change, Change, Change Corporate, Change the Denominator is to usher in people’s energy as the basis for measuring development and well-being. India’s culture should be carried forward, forever, as it is intangible, he says.