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1-4 copyright © 2012 john wiley & sons, inc weygandt, managerial accounting, 6/e, solution transparencies (for instructor use only) answers to questions. This is a summary of atkinson, banker, kaplan and young 2001 management accounting 3rd edition chapter 1: management accounting. 11 defining strategic management accounting strategic management accounting (sma) was first discussed in the literature of the late 1980s as a response to concerns.
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