Page 9 - BA2 Integrated Workbook - Student 2017

Chapter 1

The context of management accounting

Outcome

By the end of this session you should be able to:

 explain the need for management accounting

 explain the characteristics of financial information for operational, managerial
and strategic levels within organisations

 explain the role of the management accountant

 explain the relationships between the management accountant and the
organisation’s managers

 explain the role of the CIMA in developing the practice of management
accounting

and answer questions relating to these areas.

The underpinning detail for this Chapter in your Notes can be found in
Chapter 1 of your Study Text

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