(1) discuss the role of management accounting, and (2) discuss the new management accounting practices being adopted by companies around the world, and (3) discuss the current management accounting research hot topics.

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2. Johnson, H. T. and Kaplan, R. S. 1987. Relevance Lost: The Rise and Fall of Management Accounting. Boston: Harvard Business School Press.
3. Academy Journals.
4.吳安妮，2019，企業策略的終極答案：用「作業價值管理AVM」破除成本迷思，掌握正確因果資訊，做對決策賺到「管理財」，臉譜出版社
5.期刊論文