Are all these positions usually available to entry-level management accounting trainees?
Not always. First, some organizations are highly centralized, while others are decentralized. As an example, one highly centralized firm generally accepts only experienced people into internal audit because that group functions primarily out of the corporate level. Other firms will use some management accounting trainees mostly at lower levels of internal audit (such as plant and division) because they overall corporate magnitude is too great to grasp in a short time frame. Another area that management accounting trainees may not see quite often is planning an analysis at the higher levels for the same reason as stated for internal audit. Entry-level personnel may not be able to discern the long-run overall direction of the entity, so they will need to get lower-level experience first. The good news is that entry-level management accountants may do P&A work in the form of the preparation of operating budgets, capital investment analysis, and a variety of special projects at the divisio
