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Article: The changing role of the management accountant and its implications for qualification development.
- Article from:
- Management Accounting (British)
- Article date:
- September 1, 1998
- Author:
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Copyright informationCOPYRIGHT 1998 Chartered Institute of Management Accountants (CIMA). This material is published under license from the publisher through the Gale Group, Farmington Hills, Michigan. All inquiries regarding rights should be directed to the Gale Group. (Hide copyright information)
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Context
'The field of organisational activity encompassed by 'management accounting' has developed through four recognisable stages:
* Stage 1: Prior to 1950, the focus was on cost determination and financial control, through the use of budgeting and cost accounting technologies;
* Stage 2: By 1965, the focus had shifted to the provision of information for management planning and control, through the use of such technologies as decision analysis and responsibility accounting;
* Stage 3: By 1985, attention was focused on the reduction of waste in resources used in business processes, through the use of process analysis and cost management technologies;
* ...
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