... business environment The quest to overcome the weakness in traditional management accounting system gave birth to Strategic Management accounting2 ” Lying critically, at the heart of the managerial control ... shares similar views, that traditional management accounting systems is incompatible with modern production systems The notion of strategic management accounting centre’s around linking business ... to advanced management systems Management Accounting Research, [online] 6, 253-265 Belinda Steffan (2008), Essential management http://books.google.co.uk [Accessed 5th May, 2009] accounting, ...