2. Using examples, explain how the recent changes globally will have impact on the dynamic role of management accountants in various organizations'. 3. What is meant by the term 'resource management'? Provide some examples of 'financial resources' and 'non- financial resources'. Should management accountants be concerned with non-financial resources? Provide justification for your answer. 4. What types of management accounting information might assist management in a business that followed a strategy based on: a) Cost leadership strategy b) Differentiation strategy based on innovation 5. Briefly describe changes in the focus of management accounting that have occurred since the beginning of the twenty-first century.