Management Accounting's Role in Six Sigma This chapter contains an overview of the Six Sigma process that many organizations are using today to improve services and products. One could get the impression from the discussion that this topic is more properly a management or an operations management issue. Respond to this position by speculating as to the appropriate role of the man- agement accountant in the Six Sigma process. (Hint: Use as the basis of structuring your response the DMAIC implementation approach that is commonly associated with Six Sigma.)