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and Fraser, 1997) This means that managers could forecast by themselves, while budgeting was accountants' traditional work. The 'commercial orientated' gave the British managers a further view on the potential factors which could making profit in a long term.(Burns et al., 1999) It could be considered in the management strategy and interpreting by the non-financial terms.(Burns and Scapens, 1997) It implied that financial information could only provide limited picture, not the whole. Thus there are two possible solutions. The first one is that some new techniques could be used by management accountants to provide a comprehensive view, such as ABC system. Alternatively, the financial information could be kept in a simple way but could be interpreted in the wider background.(Burns et al., 1999)

Based on the previous analysis, the form of management accounting has been changed, but there is no huge difference on the management accounting techniques.

Strategic Management Accounting
The strategic management accounting has already introduced in the accounting literature more than ten years. (Berverley R, 1996)It is defined as 'The provision and analysis of financial information on the firm's product markets and competitors' cost and cost structures and the monitoring of the enterprise's strategies and those of its competitors in these markets over a number of periods' (Bromwich, 1990) The Charted Institute of Management Accountants (CIMA) also defined it as 'A form of management accounting which emphasis is placed on information which relates to factors external to the firm, as well as non-financial information and internally generated information.' The majority of literature in the United Kingdom stress that the strategic management accounting extends the traditional management accounting from internal factors to the external competitors' information.(Berverley R, 1996)Comparing with the traditional management accounting, it has more external, forward-looking and longer-term orientated and the strategically driven.(Roslender and Hart, 2002) There are three main characteristics of the strategic management accounting were summarized, which are the 'collection of competitor information, exploitation of cost reduction opportunities and the matching of accounting emphasis with strategic position'.(Berverley R, 1996) Some scholars describe the strategic management accounting as 'a specific form of approach to the provision of accounting information to management'(Roslender and Hart, 2002)

The new requirements to management accountants
As the previous analysis, the traditional management accounting techniques is still essential skills that management accountants should grasp. However, in the contemporary age, there are several new tasks that management accountants should perform.

Before 1980s, the majority of the managers expected the management accountants' roles performed as a service staff who can provide the 'satisfying such managers' information.(Hopper, 1980) The requirements to management accountants are not only about becoming an expert in the financial matters, but also having a broad view in business and good teamwork capability with their collegues.(Burns et al., 1999) Pierce and Bernard (2003) have concluded that the management accountants should have the knowledge and skills in three domains. Firstly, they have to be the master of the essential technical knowledge