ABSTRACT. Sharman says that it is time for management accountants to drive meaningful, dynamic, and disciplined changes in their role of providing information to managers. Bragg affirms that direct costing can be used for an internal report that focuses specifically on activities in the extreme short term. Brandl et al. argue that allocation of IT infrastructure costs is an increasingly important topic in corporate IT departments, and propose a method to determine usage-based cost allocation keys for customer-oriented services based on their estimated resource consumption.