Maas, Maas, V.S. - Erasmus Research Institute of Management (ERIM), … - 2012
Management accountants are choice architects: they provide information that is used in managerial decision making and … has had only very little impact on the design of management accounting and control systems in organizations. Consequently …, management accounting is (again) at risk of becoming irrelevant. To secure its relevance, management accountants need to become …