A. To completely appreciate the evolution of management accounting, one must first understand how the management accounting discipline changes. Prior research reveals that management accounting is evolving and that numerous factors are at issue. Furthermore, like with any other change effort, there are no hurdles that hinder the processes of management accounting reform. Required : a) Discuss TWO (2) factors that can be identified as significant management accounting change drivers. (4 marks) b) Describe TWO (2) possible barriers that may exist in any management accounting change efforts. (4 marks) B. Burrit (1997) defined environmental cost as a cost of environmental quality. Environmental expenses are incurred as a result of poor environmental quality and are related with the generation, identification, remedy, and avoidance of environmental problems. The principles of eco-control system, which is the application of management control system in environmental management, are vital in order to monitor environmental quality. According to Schaltegger et al. (2003), the eco-control system idea is intended to integrate and coordinate environmental management instruments into the management control system. Required : a) Explain FOUR (4) categories of environmental cost by giving definition and TWO (2) examples of each category. (8 marks) b) Give FIVE (5) types of environmental management tools and explain how these tools will help improve environmental performance. (9 marks)