LAITY 发表于 2025-3-30 10:24:30
Organizational Change and the Transformation of the Management Accounting Functionrtner’ with a high decision support capability (CIMA 2009a, 2009b). The chapter critically reviews the research that has focused on these developments and the way that the management accounting function has responded to the challenges. There are two main inter-related themes.安心地散步 发表于 2025-3-30 13:49:33
Strategic Management Accountingechniques which have a strategic perspective (S-MA). Whatever the exact interpretation (SMA) implies a greater contribution by accountants to strategy formulation and implementation, it suggests accountants move away from purely financial concerns to wider business issues thus maintaining the accountants role at the centre of business activity.展览 发表于 2025-3-30 16:43:02
http://reply.papertrans.cn/83/8295/829434/829434_53.png逢迎春日 发表于 2025-3-30 23:51:49
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