1. Finance and Accountancy Research Group (FARG) of Brunel university is aiming to investigate how activity-based accounting (ABC) gives more product costs to help managers understand cost causation. Although there have been few empirical studies of the implementation of ABC, there is doubts about the benefits and impact of ABC approach. Therefore, FARG decided to conduct an in-depth interpretive case study of [UBS plc, a Spanish telecommunication) company which is investing ABC implementation and their usage. The group decided that they wanted to identity and explore issues from the perspective of the actors involved to cast light on previous findings, and aid theory development. Like most case study research, they focused on exploring 'how' and 'why' research questions. Required: (a) Identify and explain the three main approaches to case study research? (9 marks) (b) As a member of the research group (FARG), explain how you would design the research method to collect the case study data? (15mark) a (c) What are the main advantages and criticisms of a case study research? (6 marks) (d) Identify five key actors from the UBS plc who will be involved in the empirical data collection exercise for this case study