a) Discuss two innovation management accounting techniques introduced during the fourth stage, and explain how these techniques can help a company's value creation and effective use of resources. (4 marks)

b) Identify three types of management accounting information that might assist management in a business that followed a cost leadership strategy.(3 marks)

c) Provide three examples of ways which DirecTV and Dish Network could apply insights from big data and data analytics to promote the success of their television operation . (6 marks)