Question 8

Describe the main changes that have occurred in management accounting practice over the last two decades, and (briefly) suggest further changes that you expect to happen in the future.

Question 9

Research into culture and management accounting and control can broadly be characterised into two approaches. The first approach suggests that culture is a variable that can be manipulated in order to achieve the correct outcome for an organization. The second approach takes the view that culture is a dynamic and symbolic element of which account needs to be taken, but is rather more all-encompassing than being just another variable.

Critically evaluate this statement by reference to the research on accounting, control and culture that has been undertaken in this area.