critique of following article.
The management accounting profession has made a quantum leap. Over the past 10
ayears, management accountants have been transformed from bean counters and corporate cops on the periphery of business decision making to business partners and valued team members at the very center of strategic activity. Gary, S (1999).
The focus is no longer on costing and cost efficiencies. It is more on the value-adding and partnering with business units to enhance profitability and growth.