... information. Accounting language hastwo primary “variations”: financial accounting and management accounting. Cost accounting is a bridge between financial and management accounting. Accounting ... “New Technologies Support ABC,” Management Accounting (March 1996), p. 44.28Adapted from W. P. Birkett, Management Accounting and Knowledge Management, ” Management Accounting (November1995), ... Control, Financial Accounting, and Management Accounting. The P&C area is responsible forformulating corporate strategy and objectives, translatingthese into financial plans, and engaging...