management accounting
-foster&datar(2000,2-3): measures and reports financial and nonfinancial information that helps managers make decisions to fulfill the goals of an orgenization.
-according to the lnstitute of management accountings(IMA):A profession that involves pertnering in management decision making,devising panning and perfromance management systems,and providing expertise in financk reporting and control to assist management in the formulation and implementation of an organziation's strategy.
-the institute of certified management accountants(ICMA)states:A management accountant applies his or her professional knowledge and skil the preparation and presentation of financial and other decision oriented information in such a way as to assist management in the formulation of policies and in the planning and control of the operation of the undertaking.