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

- Sales turnover (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. Consider the challenges faced as a company starts out as a small firm and then increases in size to become a medium-sized enterprise.