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1. Drawing initially on Chandler (1977) and Hoskin & Macve (1990), discuss what you see as the key features of (a) the structure and (b) the processes that make up the new form of management as described by Chandler. Pay attention in your discussion to the roles played within the new staff function by accounting and accountants, and how these contribute to the new processes of administrative coordination.
2. Argue that in recent decades there have been important innovations in management accounting. Critically evaluate one such management accounting innovation, and indicate in your answer how far this has (or has not) transformed the management of the modern business enterprise.
NB: Each question is weighted 50%. To gain high marks it is important to focus on what you see as key features in answering Q1 and on critical evaluation in Q2.
You are also encouraged to draw on further relevant academic papers and/or research articles. Two good ways of doing this are (i) checking out sources cited in the initial materials you read and (ii) undertaking your own independent literature searches of relevant keywords.]
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