3. There have been many developments in management accounting to deal with the change in the business environment, ranging from costing determination to behavioural aspects. (a) Employees commit dysfunctional behaviours in response to the management accounting systems implemented by their organisation. Explain the term dysfunctional behaviour by giving an example. Why would employees commit dysfunctional behaviours? Why are dysfunctional behaviours considered as unethical? (b) Life-cycle costing is also known as "cradle to grave" cost analysis. At which stage is the cost of a life-cycle reduction usually achieved? Why? (c) Herzberg motivation theory argues that employees need both motivators and hygiene factors. Why do these two factors need to co-exist? Provide some examples of hygiene factors