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Which essential characteristic distinguishes strategic management accounting from conventional management accounting?

(a) It is the sole responsibility of the strategic management team. (b) It forms part of the strategic planning process. (c) It incorporates non-financial information. (d) It incorporates data external to the entity.

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Question ajoutée par Utilisateur supprimé
Date de publication: 2013/08/25

(d) It incorporates data external to the entity.The preparation and presentation of information for decision making purposes with stress on external factors

 

CIMA Official Terminology

Mohammed Salim Allana
par Mohammed Salim Allana , Compliance and Assurance Manager , United Arab Bank

(c) It incorporates non financial information such as new business development ideas and future strategic planning resources, processes and systems.

imran Noor -
par imran Noor - , Audit Officer , Auditor General of Pakistan

The correct option is (b)

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