1. Below are some common themes and challenges in management accounting include: 1. Technology Integration: The rapid advancement of technology, including automation, artificial intelligence, and data analytics, poses challenges and opportunities for management accountants in terms of adapting to new tools and leveraging them effectively. As a management accountant, you should be aware that these challenges might have multiple effects on the design and structure of the corporate management accounting system discuss what are the possible influences it may have on the management accounting system. Using example to illustrate your arguments