How has the role of the managerial accountant changed recently?

• A :

  Management accountants work with all types of businesses and not just those in the manufacturing sector.

• B :

  Methods used by management accountants are no longer appropriate in any not-for-profit environment, such as a government organization.

• C :

  Management accountants are primarily engaged in collecting cost information instead of reporting it.

• D :

  The focus of management accountants is on cost determination as opposed to strategic decision-making.