Due in Part to Increased Global Competitiveness and Changes in Management

question 71

Multiple Choice

Due in part to increased global competitiveness and changes in management techniques and processes, what has changed about the role of the management accountant?

• A)Management accountants have started to place a greater emphasis on financial information, in order to promote continued growth in earnings.
• B)Rather than to focus on problems within functions (such as a marketing problem or a production problem), management accountants are using a strategic approach to address problems in a cross-functional manner.
• C)Management accountants have developed a variety of new techniques to measure functional area performance.
• D)There has been a renewed emphasis on short-term profitability, since product life cycles have started getting shorter.

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Definitions:

Restraining Forces

Factors that hinder or slow down the process of organizational change, including employee resistance, inadequate resources, and poor communication.

Driving Forces

Driving forces are factors that push in a direction that causes change or influence events.

Change Agents

Individuals or entities that act as catalysts for change within an organization, driving and facilitating change efforts.

Subtle Forms

Indirect or not immediately obvious ways in which something can manifest or be expressed.