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Management accounting practice has traditionally focused on techniques to assist organisational decision -making and cost control. In concentrating on the internal environment, the management accounting function has been criticized for not addressing the needs of senior management to enable effective strategic planning. In particular, the criticism has focused on inadequate provision of information which analyses the organisation's exposure to environmental change and its progress towards the achievement of corporate objectives.
Required:
Explain how strategic management accounting can provide information which meets the requirements of senior management in seeking to realize corporate objectives
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