Instructional Design and Delivery for Strategic Cost Management to Learners with Diverse Intelligence

Abstract

Cost Accounting has been tied, in the past to the concepts of score keeping, attention directing, and problem solving, but the expectation from the Cost and Management Accountants in today's world have changed dramatically, extending well bey ond these concepts. The Management Accountant is no longer viewed as a technical and procedural expert only, but as a business advisor, one who helps the organization to develop and implement its strategy.