Burns and Yazdifar (2001) on the bases of questionnaire, which was carried out in England between the management accountants, found that the most important activity of management accountants between 1995 and 2000, 2000 and 2005 substantially changed.
Among the traditional activities of management accountants is still dominated the rating of the organization, cost and financial control, presentation and interpretation of financial data, planning and management of the financial plan, while are gaining in importance of new activities management accountants, which are mainly strategic planning and implementation, identification and creation of added value, the introduction of new information systems and the presentation of operational information, which puts emphasis on analyzing the consistency of the strategy.