Please go to the Institute of Management Accountants (IMA) website and access the section on the Statements on Management Accounting (SMA). Select and download one SMA from the below topics:

• Strategic Cost Management
• Performance Measurement, Incentives & Alignment
• Risk Management
• Operations, Process Management & Innovation
• Business Leadership & Ethics
• External Reporting & Disclosure Management
• Planning & Analysis
• The Future of Management Accounting
• Technology Enablement

You are required to write a 1,000-word paper addressing the following:

1. Introduction
2. Summary of the SMA
3. Relate the SMA to at least two (2) relevant topics you learned in class
4. Conclusion