Much of strategic management accounting literature presents strategy as a deliberate, rational process: Advanced Management Accounting Assignment, SMU, Singapore

“Much of strategic management accounting literature presents strategy as a deliberate, rational process. Where this is not the case, SMA and by extension, accounting has no real purpose or role to play”.

Learning Outcomes:

• Discuss how management accounting and the role of management accountants are changing.
• Compare and contrast theoretical understandings of the role of accounting in modern organizations, and evaluate their insight into the evolution of management accounting.