P1.31 LO 1.3 Differences between management accounting and financial accounting You are the financial controller of a large manufacturing organisation and intend to approach the human resources (HR) manager seeking to create two new positions: a financial accountant and a management accountant. Required 1. Prepare a briefing document for the HR manager that explains the differences between these two roles. 2. Formulate (and answer) the five likely questions that you anticipate the HR manager will ask you about these two positions when you meet.