BS PAS 1919:2016 gives guidance for organizations on assessingthe performance of the management accountingfunction.It covers the four management accounting principlesthat:

communication provides insight that is influential -encouraging insightful communication that drivesbetter decisions across an organization;
information is relevant - reviewing past, presentand forward looking performance managementinformation;
impact on value is analysed - understanding anorganization's strategy and business model; and
stewardship builds trust - balancing short-termcommercial interests against long-term value forstakeholders.

This PAS is for use by all organizations, including butnot limited to; large, small, public, private, local andinternational and their investors and stakeholders.NOTE It is aimed at those responsible for providing anddelivering management accounting functions, includingchief executives, chief financial officers and other boardmembers.