9 25 pts Restkit Ltd designs and installs kitchens and dining areas for restaurants. It is a relatively young company, but they have developed a reputation for delivering high quality designs, that are delivered on time and at the agreed price. Its prices are not the lowest in the market, but it competes on its ability to produce highly creative designs and deliver them efficiently. Each customer's requirements are different and therefore a project team is formed for each job. The project leader discusses the requirements of the job with the customer and at this point a fixed price is agreed. Budgets are set for each job at a level equal to 85% of the agreed price and this is communicated to everyone on the project team at the start of the project. The project team meet regularly to discuss the products, materials, and design used for the project and to identify whether these choices fit within the budget. The team know that the budget is fixed and therefore they may need to adapt their choices in order to meet it. Meeting the budget is seen as a key performance measure for the project leader. The senior management team do not regularly get involved with discussing individual project budgets with the project leader, but they review the progress against budget for all current projects on a monthly basis, looking for any significant deviations. There is a small management accounting team that operate separately from the project teams. Each project is allocated a management accountant and their main role is to constantly monitor expenditure against budget and then meet with the project leader to discuss the explanation for any adverse variances. The management accountants sometimes try to advise the project managers about how to keep the expenditure within budget, but the project leaders largely ignore this advice as they don't believe that the management accountants fully understand the design process. Required Required a) Using Simons (1995) explain how using budgeting as a diagnostic control system differs from using budgeting as an interactive control system and which of these approach Restkit is using. (Maximum 200 words) (8 marks) b) Discuss the potential impact that Reskit's approach to budgeting will have on its employees' creativity, using Cools, Stouthuysen and Van den Abbeele (2017) to support your answer. (Maximum 250 words) (10 marks) c) Explain the difference between the "bean counter" role and the "business partner" role for management accounting, and which role Restkit's management accountants appear to be playing. (Maximum 175 words) (7 marks)