Marchant (2013) wrote the article Management Accounting in the 21st Century: A Profession for Which the Time Has Come, about the growing importance of management accountants in the new century. The author indicates that the twenty-first century has witnessed the emergence of an economy based on the information age, in which knowledge is a primary source of competitiveness. As the boundaries of traditional industries become a blur, there is a new level of demand for the skills of today`s accountants (Marchant, 2013). Marchant (2013) underline the importance of developing an analytical ability, by assembling a team of professionals ...
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