The term 'management accounting' began to be used because:

(a)

costing systems became more sophisticated.

(b)

the role expanded to include information for planning and control.

(c)

accountants were moved into managerial roles.

(d)

the role focused on scorekeeping for management.

2.

From the mid-1980s to the mid-1990s, management accountants:

(a)

became more interested in waste reduction because of the emphasis on the

environment.

(b)

made detailed environment valuation as their primary focus.

(c)

added process analysis and cost management to their techniques.

(d)

introduced the concept of responsibility accounting to their organisations.