(a) Agency theory and Stakcholder Accountability theory provide two very different perspectives on accounting and accountability Required: Discuss the key differences between these two theories. Use the following two headings in your answer What is the purpose of business (i.e. why do businesses exist)? (ii) Who isshould business be accountable to? (8 marks) (b) The following diagram from KiwiRail's 2016 Annual Report depicts their accountability relationships with different users of accounting information. KiwiRail Their report also states: "The relationships we have with customers, logistics partners, unions, Govemment agencies and communities are central to the commercial success of our business ) Which of the two theories from Part A do you think KiwiRail is conveying through their diagram and quote? Explain why (4 marks) ACCY 111 Page 5 of 10 (i) What users or stakeholder groups do you think might be missing from KiwiRail's diagram