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The purpose of this essay is to show how to evaluate the performance of management accountant. The modern management account combined financial knowledge and commercial perceive which are not just link with setting budgets, analysis and calculation variances. There are kinds of professional certifications, organizations and ethics as regulations to regard management accountant.
Management account drives long term and short term successful of enterprises that collect and analyzes cost management information for Chief Executive Officer and other senior managers to make wise decisions to make the firm more competitive.
The hierarchy ensures operation of company that everyone knows their position and duties. Management accountant provides cost management information for the controller. The controller who reports the financial status to Chief Financial officer that the duties include financial report, keeping financial system stable and other reporting obligations  .
I suppose that accurate and timely cost management information makes the company more competitive and successful, controller is the point of process. The biggest challenge is deal with the conflicts between the different of responsibilities  .
Figure1: A typical organization chart showing the functions of the controller 
The changes in the business environment
In the recent years, many changes in the business environment that push the management accountant have to modify tools and evaluation standard.
More and more firms hope to develop their business in oversea market, which take many uncertain factors to cost management practices  , for instance, tax, communication and control, all of elements make management accountant more complex, at same time, the potential benefit of new market is bait for enterprises.
Cost management is influenced by manufacturing and information technologies innovation. New manufacturing technologies reduced the cost, saving manufacturing time, Improve productivity while minimizing inventory levels  , as far as I know, some well-known Japanese manufacturers have been achieved zero inventory. Advances of modern manufacturing technologies make products always follow customer preference; sometimes bring surprise to customers, like iPhone. Internet replaced traditional communication method, more and more people that they used to shopping online, getting information from internet. Many people find that is a good opportunity to start their career  , if they have good idea and computer knowledge they can built an internet-based firm, which kinds of company growth faster than using traditional way, like eBay, yahoo. When Internet become one part of people's life, which is good opportunity for cost management. Using internet as trading platform, the company reduced labor and office cost, while improved transaction timing and easy to exchange information.
Now, the most industries are buyersââ‚¬â„¢ market, one company monopolized whole industry which almost is impossible that is why customersââ‚¬â„¢ expectation play most important role in the company. Ten years ago, soft drink is very popular in China, no one expect that soft drink bottled water will be defeated by bottled water and tea, but from the last year un-carbonated drink market share exceed soft drink, The Coca-Cola and Pepsi Cola have to enhance investment at development un-carbonated drink market. 2010 May, the CEO of PepsiCo announced that they plan to increase investment $ 2,500,000,000 in next three years in China market  . Customer behavior research becomes one part of cost management, which financial report includes customer satisfaction and preference as their measure  .
Adding customer value is being most important part of operation of company, while the management organization is changed either. The firms emphasis profit-base related with customers, nonfinancial performance turn into measure of cost management information, which led to customer service and product quality etc. become more important than before  . The lift cycle of product is shorter than before that have aggravated market competitive, how to be winner is complex.
The last primary change is social, political and culture. The global business rapidly growth, multinational corporation have to meet different culture and government etc.  . How to resolve potential conflict is a big problem to company. Even if it happened in the domestic macroeconomic environment, change of ethical principle, labor market and other objective factors which decreased standardized of business.
The professional environment of management accountant
Every country has own professional institution to setting regulations and guidelines to measure management accounting practices, such as institution of management accountant in U.S. Another organization purpose is to promote and evaluate the level of management accountant  .
Professional knowledge is essential requirements of management accountant who have to get professional certification. Professional certification is measure of practice, working experience and professional training for the management accountant  .
Good professional ethics is important part of management accountant because this position has to meet money, sometimes which is a large sum of money, ââ‚¬Ëœmoney is root of all evilââ‚¬â„¢, the ethics make everyone knows own position. There are 4 primary requirements for management accountant: competence, confidentiality, integrity and credibility  that make sure management accountant would like to provide accurate and useful information to managers  .
Management accountant who provide accurate cost management information to managers that help organization make good decision and keep up with changing of business environment.
Each country has specified organizations that setting guidelines and regulations and improving level of management accountant. Professional certification and ethic are barriers for management accountant which make sure providing useful and accurate cost management information to organization.