Bookkeeping and management accountancy are not really similar professions. A bookkeeper is focused on data entry, and tends to be a small company generalist, adding up invoices, receipts and sales tax etc. I have been a purchaser ledger clerk (processing supplier invoices en masse) and it requires a different kind of concentration entirely. I am rubbish at that kind of work now, I think your mind changes as you progress to the more supervisory work. A management accountant is trying to turn the outputs of this work (amongst other things) into coherent management information, filling in the gaps and making judgements and estimates.