. . "American Institute of Certified Public Accountants." . . "Managerial accounting." . . . . . . . . . . "Emerging issues paper" . . "CMA"@en . "Strategic cost management" . . . "Matériel didactique" . . . "Certified management accountant"@en . "Comptable en management accrédité"@en . "Management accounting guideline" . "Implementing target costing" . . . . . "Implementing target costing"@en . "Mise en application du ciblage des coûts" . . . . . "Australian Society of CPAs." . . "Society of Management Accountants of Canada." . . "Costs, Industrial Management." . .