ADVANCED MANAGEMENT ACCOUNTING ASSIGNMENT 2 ATTEMPT ALL QUESTIONS QUESTION ONE 15MARKS A. Environmental Management Accounting (EMA) is broadly defined as the identification, collection, analysis and use of two types of information for internal decision making namely: 1. Physical information on the use and flow of energy, water and materials including waste 2. Monetary information on environmental related costs, earnings and savings The management accountant possesses important cost data and information regarding the environment Required With regard to the above statement, evaluate the role of management accountants in Environmental Management Accounting (EMA) B. Discuss the application of the Fitzgerald and Moon's building block model in performance measurement with particular focus to service organizations