本文是留學(xué)生會計學(xué)作業(yè)，主要內(nèi)容是研究管理會計的作用是如何改變的。

1. Introduction
As business organizations around the world are going through the process of transformation the different functions within organizations are also going through the transformation process (Burns & Baldvinsidottir, 2007). Although, the significance of management accounting has been recognized long-before, the fact is that in modern organizations the management accounting is now regarded as one of the central functions that not only helps management in making better decisions, but there are different contemporary management concepts that could not even be implemented without proper management accounting (Holtzman, 2004). Management accountant are no more maintaining the heavy books of account, rather the performance of their job is now based on the computer and information system. While on the other hand the different tasks that the management accountant used to perform and are now required carrying out differ remarkably. Most of the functions that Management Accountant now performed could be termed as value-addition that helps organization better accomplish its long-term goals and objectives (Johnson & Kaplan, 1987). Appreciating the significance of management accountant in today's contemporary organizations, this paper has been organized to evaluate that how and why the role of management accountant has been changing.

Table of Contents
1. Introduction 2
2. How and Why the Role of Management Accounting is changing: 3
3. Conclusion: 7
4. Bibliography 8