Management accountants need a wide variety of skills for their roles in organizations. These skills can be classified as either technical or nontechnical. Requirement For each of the following skills, indicate whether it is a technical competency or a nontechnical competency for a management accountant. Planning, budgeting, and a. forecasting b. Leadership Financial statement c. analysis d. Adaptability e. Strategic thinking f. Change management Investment decision g. making h. Cost management 1. Technology Internal financial J.reporting k. Collaboration 1. Process improvement Performance m. management n. Customer service Enterprise risk o. management p. Decision analysis q. Communication r. Ethics s. Internal controls t. Business acumen Nontechnical Technical