[Sahara]

Do companies really have management accountants, cost accountants, and financial accountants? Are they really 3 separate functions? What do management accountants do? What do cost accountants do? I understand (or believe I do) the definitions of each but I'm still a bit confused. I read and reread a chapter on these.
Do cost accountants prepare reports for management accountants? Do management accountants prepare reports from cost and financial accountants to give to management?
So cost accountants don't really work directly with management?
I thought I remember reading (but can't find it) that management and cost accounting mean the same thing or are used interchangeably?
I have to write a short essay on the differences between cost accounting and financial accounting. As I'm writing I realize how many questions I still have. It's not all connecting yet for me.

[just_the_facts_ma'am]

It all depends on the size of the company and the nature & complexity of the company's operations.

In small companies, one person may perform all functions. In large, Fortune 500 companies, they may have separate departments devoted to each.

Management accountants are primarily concerned with reporting to management (not outside parties such as lenders & investors). They provide analyses that can help management with decision-making.

Cost accountants usually are involved with the manufacturing process, and assist in identifying efficiencies/inefficiencies in that process.