Analyse the issues raised by the article (related to cost accounting) and prepare memorandum addressed to the board of directors of the organisation chosen.

Your analysis should include:

1) A reliable link and reference to the article in order that the board can identify it

2) Consideration of the management accounting issues raised by the article, including any potential strengths / opportunities as well as any weaknesses / threats identified.

3) Consideration of management accounting techniques or tools which lead to solutions / courses of action / lessons learned that you would offer to the board of directors as to how the issues identified can be tackled or how the organisation concerned can improve its performance.

4) Any other relevant matter that you believe will be of use to the board of directors

Here is the link of the chosen article https://www.tandfonline.com/doi/full/10.1080/1331677X.2019.1675079