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| Author: | Kershaw, R. Mahenthiran, S. |
| Title: | Business process change and the role of the management accountant |
| Journal: | Journal of Cost Management
1998 : MAR/APR, VOL. 12:2, p. 31-38 |
| Index terms: | MANAGEMENT ACCOUNTING INFORMATION ROLES |
| Language: | eng |
| Abstract: | The role of the management accountant (or MA) is undergoing a transition from that of a "number-crunching" preparer of financial statements and cost reports to that of a business partner. The MA is expected to explain and analyze the business implications of financial information and is becoming more involved in strategic planning, evaluation of performance, and business process reengineering. The article identifies the particular management accounting activities and skills required to support different approaches to business process change (or BPC). |
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