Vestal Industries operates in the IT industry, producing and selling computer and IT equipment. It is structured along functional lines (research and design, production, marketing and so on) and, for most of its history, it has operated with a fairly authoritarian management style. This management style is reflected in the budget-setting process, whereby the accounting staff set budget targets in conjunction with the CEO, and budgets are presented to departmental managers as non-negotiable reports. Recently, there was a change of CEO, with the appointment of Rosa Tricky. Tricky has embarked on a reorganisation aimed at a more decentralised decision-making structure. The budget-setting process is also to be conducted with a higher level of participation by departmental managers. Accounting staff have been instructed to work more closely with departmental managers on the setting of budget targets.

Required
a. Outline the advantages of the move to a more participative-style budget process.
b. What is the likely impact of this change on accounting staff?