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. His mission is to convert corporate to adopt Return on Intangible for accelerating growth and profits. He believes utilisation of men and women employed as of now, amounts to nothing, knowing their amazing capabilities which is immense. Intangible is a power house 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 emphasises. His call for Change, Change, Change Corporate, Change Government, Change the Denominator is to create a society of prosperous and happy body of able people to confront the undesirable elements within. India’s culture should be carried forward, forever as it is Intangible, he says.