Management Accountants are seen as the "valuecreators" amongst the accountants. They are much more interested in forward looking and taking decisions that will affect the future ofthe organization, than in the historical recording and compliance (scorekeeping) aspects of the profession (Institute of Certified Management Accountants, 2017). a) Discuss the pros and cons ofthe above statement. (4 marks) b) Explain the relevance of the value chain concept to management accountants today. (3 marks) c) Assume you are the management accountant of BHP Group, a leading mining company in Australia. Provide examples of how you can create value for the company to support the managers make: i) strategic decisions (2 examples); and ii) operational decisions (2 examples). (8 marks) "Maximum 1";00 wnrdc "