Management accountants need a wide variety of skills for their roles in organizations. these skills can be classified as either technical or nontechnical for each of the following skills, indicate whether it is a technical competency or a nontechnical competency for a management accountant. a. planning, budgeting, and forecasting b. leadership c. financial statement analysis d. adaptability e. strategic thinking f. change management g. investment decision making h. cost management i. technology j. internal financial reporting k. collaboration i. process improvement m. performance management n. customer service o. enterprise risk management p. decision analysis q. communication r. ethics s. internal controls t. business acumen