A company that meets two of the three criteria below is normally classified as a medium-sized enterprise:

- Sales tumover (up to): 25.9 million

- Net assets (up to): 12.9 million

- Number of employees: 250

Evaluate the factors that influence the amount and type of management accounting undertaken in medium-sized enterprises. Your answer should consider the challenges faced as a company starts out as a small firm and then increases in size to become a medium-sized enterprise.