Question $3.$

During the last $100$ years, IMA and management accounting have evolved significantly. They$$ve gone from cost accounting to management accounting via concepts such as the matching principle, standard costing, budgeting, Lean accounting, total quality management, the Theory of Constraints, Just$-$in$-$Time, activity$-$based costing $($ABC$),$ the balanced scorecard, and now data analytics, AI$,$ machine learning, blockchain, robotic process automation, and more.

Required:

From the above article, critically synthesize the features of management accounting and financial accounting.