Paralleling the development of strategically oriented management accounting techniques, several recent commentaries suggest that accountants are assuming a greater role in the strategic management process (Bhimani & Keshtvarz, 1999; Fern & Tipgos, 1988; Palmer, 1992). Chenhall (2008) feels SMA practices have moved management accounting from an emphasis on operational issues to a more strategic orientation through an integration of customers, processes, HR and financials. Some see the significance of this to be such that a new concept, ‘‘the strategic accountant”, has emerged.