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So when I was a management accountant, I booked all the revenue and expense accruals and adjustments. My finance counterpart and I worked in tandem. So I would say, you won't control the type of revenue and expenses, but you will control the accuracy of it. Not sure if I answered the question or not but hope that helps.
What does it mean to own a P&L?
Most likely, but assume finance manager is also compensated based on ability to meet those metrics too. I guess it could vary based on the company and how they structure reporting lines?