15. What is the primary objective of strategic management accounting? Select one: A. To create sustainable value and improve organization outcomes. B. To ensure that an organization meets its compliance obligations to shareholders, government and society. C. To enable an organization to determine what types of products it will supply or services it will offer. D. To create organization strategy, implementation plans and performance measures. 16. Which one of the following responsibility centers has independent control of its sales income and its fixed assets? Select one: A. Revenue center B. Profit Centre C. Investment center D. Cost center 17. Has the role of management accountants changed? Select one: A. No, the role of the management accountant is the same, and management accountants need to spend more time on reporting on sustainability issues which in recent times is receiving increased attention B. Yes, as advances in information technology mean management accountants are spending less time on traditional tasks and more time on analysis of the external environment. C. No, traditional tasks remain and advances in technology and information systems make the management accountant's role easier D. Yes, as technology and information systems now capture routine information and management accountants can spend more time on variance analysis and budgeting