‘The so called “new” management accountant of recent times is quite possibly just a fantasy of new image seekers (Baldvinsdottir et al. 2010). Introduction With the development of society and innovation within the organizational roles, some people says that the nature of management accountants has changed over the last three decades since 1980’s, from a passive financial accountant to a role that can participate in a wide range of issues that influence decision making process, but some others consider…
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