46) In order to provide managers with environmental information, accountants will need to rethink their traditional views on what constitutes a "cost" and do which of the following? A) Reject any change B) Focus on the traditional accounting system C) Expand their costing system to provide more detailed information D) None of the above 47) The cost of wages of workers needed to comply with new EPA standards is included in the Payroll account for all employees. This scenario is an example of which type of EMA implementation challenge? A) Communication issue C) Newness of EMA B) Historical orientation of accounting D) Aggregated accounting information