This report gives the findings of a research project, funded by the Chartered Institute of Management Accountants. Its aim is to investigate the changing role of management accountants in Southern Africa. These countries are of interest due to the fundamental political and structural changes that have occurred over the past decade. The report focuses on whether the role, function and status of management accounting and of inividual practitioners are independent of country and a country"s stage of economic development. * The first major report to address the evolution of management accountng in developing countries * Studies the techniques, processes of change and proffessional issues in the South African context * Will be of particular interest to CIMA members in the UK, Zimbabwe ans South Africa and will also of interest to CIMA members in other developing countries