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.

18. Is the focus of strategic management accounting to provide useful information that supports operational and strategic management decisions?

Select one:

A.No, this is the role of financial or external reporting

B.Yes, as strategic management accounting information primarily assists financial institutions in deciding on financial activities.

C.Yes, as strategic management accounting supports decisions in relation to internal areas such as supplier selection, strategic choice, and pricing

D.No, as strategic management accounting does not support management decisions on industry analysis.