Strategic Management Accounting (Critical Essay) \"Much of strategic management accounting (SMA) literature presents strategy as a deliberate, rational process. Where this is not the case, SMA (and by extension accounting) has no real purpose or role to play". 0 Required to critically evaluate the statement above, using relevant literature and examples. 0 Your conclusion should synthesise your essay and clearly articulate your stance on the statement. 0 Covey essential elements of this essay in a clear, succinct and persuasive view 0 Address all aspects of the statement 0 Critical reflection- exemplary critical reection on the topic of the statement and on the resources provided and through independent research 0 Conclusion should be a clear summary and persuasive synthesising argument 0 Harvard referencing