Which of the Following Is Not Considered Part of the Institute

Multiple Choice

Which of the following is not considered part of the Institute of Management Accountants' definition of management accounting?

A) Partnering in management decision making.
B) Devising planning and performance management systems.
C) Gathering,summarizing,analyzing,and providing information.
D) Providing expertise in financial reporting and control.
E) Assisting management in the formulation and implementation of an organization's strategy.