4. (a) Langsfield-Smith, Thorne and Hilton (2006) argue that management accounting system in the 21st century should be different from the existing traditional management accounting system. Discuss the characteristics of management accounting system in the 21st century that they were suggesting. (b) Herzberg motivation theory argues that employees need both motivators and hygiene factors. Why do these two factors need to co-exist? Provide some examples of hygiene factors. (c) What is meant by service driven differentiation and why is it important in today's business?