6.0 Conclusion In conclusion, the role of management accountants is constantly changing due to multiple factors, thus they are required to possess skills of exibility and adaptability. As with the example of the Covidl9 pandemic, future management accountants have to ensure that they possess relevant technical, management and professional skills to stay relevant and competent in the changing world. The pandemic has also further highlighted the skills and strategies required of management accountants in order for them to contribute value to the organisation