Due in Part to Increased Global Competitiveness and Changes in Management

Multiple Choice

Due in part to increased global competitiveness and changes in management techniques and processes,what has changed about the role of the management accountant?

A) Management accountants have started to place a greater emphasis on financial information,in hopes of ensuring continued earnings.
B) Rather than to focuses solely on financial data,the role of the management accountant has shifted to encompass more of a strategic management perspective.
C) Management accountants have devised new financial measures for corporate success,such as the balanced scorecard and value chain analysis.
D) There has been a renewed emphasis on short-term profitability,since product life cycles have started getting shorter.