In the last decade, there is has been a substantial degree of research interest in the changing function of management accounting and role of management accountants in commercial enterprises, indicating that management accounting may have lost some relevance to management and other information users and there has been a plethora of research suggesting changes to management accounting systems, techniques and practices.
This paper explores how current management accountants view their present and future role and from this, some ideas for future development of the issue are determined.