"[A]ccounting is, above all, an attempt to intervene, to act upon individuals, entities and processes to transform them and to achieve specific ends. From such a perspective, accounting is no longer to be regarded as a neutral device that merely documents and reports 'the facts' of economic activity. Accounting can now been seen as a set of practices that affects the type of world we live in [...]" (Miller, 1994, p.1).

Required:

With reference to the role and practice of management accounting in organisations (profit, non-profit and/or public sector entities), critically discuss the extent you agree with Miller's statement.