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CIMA defines management accounting as:

$"$ The application of the principles of accounting and financial management to create, protect, preserve and create value for the of for$-$profit and not$-$forprofit enterprises in the public and private sectors$".$

Select one or more:

A$.$ D$.$ Customers

B$.$ C$.$ Owners

C$.$ B$.$ Stakeholders

D$.$ A$.$ Auditors