Management accountancy has a dynamic role to play in the competitive strategy of. modern global businesses. This book sets out key strategic principles and then assesses how management accountancy can affect and direct these strategies. Engaging case studies reveal how theories and concepts translate into real business practice. Throughout, the book emphasizes:. - how accounting initiatives can trigger assessment and improvement of. performance management. - the importance of managerial decision making to good business practice. - how today's management accountancy measures against current res.