The main role for management accounting in the organization.

“Management accounting is a system of  measuring and providing operational and financial information that guides managerial action, motivates behaviors, and supports  and creates the cultural values necessary to achieve  an organization’s strategic objectives”[ Jan, Shahid, Homas and Arol 1999].

Management accounting is often defined as a system that provides useful information for managers in terms of decision making, planning, control and performance evaluation (Drury, 2004, p. 20). A definition by Atkinson et al.1 (2001) describes management accounting as:

“A value adding continuous improvement process of planning,  designing, measuring and operating a nonfinancial and financial information system that guides management action, motivates behavior, and supports and creates the cultural values necessary to achieve an organization’s strategic, tactical and operating objectives”. Management accounting measures and reports financial and non-financial information that helps managers make decisions to fulfill the goals of an organization.Managers use management accounting information to choose, communicate and implement strategy, coordinate product design, production and marketing decisions, Management accounting focuses on internal reporting, and Management accounting is future oriented.