... 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 ... of a strategic management perspective 3 C Management accountants have devised new financial measures for corporate success, such as the balanced scorecard and value chain analysis D There has ... most accurately describes what is included in cost management information? A Only the most up-to-date, accurate financial information available on a firm B All the non-financial information about...