Strategic management accounting can be a carrier of changes in the organization, as it influences the processes within the organization.
Changes can be achieved through knowledge management activities so that the importance or emphasis on internal financial information from the past (ex -post) is minimized, which is typically for traditional management accounting and the importance or emphasis on a wider range of information, including both internal and external financial and non-financial information (ex - ante) information (Čadež, 2006, p. 22) is increasing that is typically for strategic management accounting. Similarly argues Schiller (2010).