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Building upon ideas of value based management (VBM) and economic value added, in addition to customer profitability analysis, the 1990s saw a shift in management

Building upon ideas of value based management (VBM) and economic value added, in addition to customer profitability analysis, the 1990s saw a shift in management accounting practice that moved accounting practices away from traditional ideas of enhancing operational efficiency, and towards new tasks including value creation. Analyse the effectiveness of management accounting in creating value for an organisation.

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