The role if the management accountant (MA) is undergoing a transition from that if a "number-crunching" preparer of financial statements and cost reports to that if a business partner. The MA is increasingly expected to analyze and explain the business implications if financial information and is becoming more involved in strategic planning, performance evaluation, and business process reengineering. Changes in the business environment have caused many companies to modify their strategic objectives and redesign their existing business processes. Firms can initiate and manage business process change (BPC) using different approaches. This article identifies the particular management accounting activities and skills required to support different approaches to BPC.
Kershaw, R. and S. Mahenthiran. 1998. A Taxonomy of Business Process Change and The Role of Management Accountants. Journal of Cost Management, 2 (March/April) pp. 31-38.