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

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.

Management accountants have developed a variety of new techniques to measure functional area performance.

There has been a renewed emphasis on short-term profitability, since product life cycles have started getting shorter.

The role of management accountants has grown smaller as companies increase their global competitiveness.

Management accountants have started to place a greater emphasis on financial information, in order to promote continued growth in earnings.