1. The board of directors to be in charge of the running of the company.2. all departmental managers responsible to the managing director.3.personnel manager heads the personnel department in a company that deals with employing and training people.4.sales and marketing manager deals with the business of advertising and selling goods or services and thus he is in charge of promoting the company product.5.Top management very often depends on the management accountant for information necessary for making decisions.6.management accountants should be highly qualified and they need to keep up with the latest developments in the uses of computers and in computer system designs.