Assume you work as a graduate of a large consulting firm. As part of your professional development, you have been asked to select a newspaper/magazine article (written in English) that raises management accounting problems regarding a particular organisation, requiring a solution. The article must be written recently (on or after 1 January 2021) and taken from an appropriate source, such as the Australian Financial Review, The Australian, The Wall Street Journal (US), Financial Times (UK) and Economist (UK). Other sources may also be suitable - please consult your manager (lecturer) if you are unsure whether a particular source is appropriate.

Your Task

Analyse the issues raised by the article chosen and write a memorandum (a report format will not be marked) addressed to the organisation's board of directors. Your analysis should:

1. Include a reliable link and reference to the article that the board can identify it.
2. Consider the management accounting issues raised by the article, including any potential strengths/opportunities and any weaknesses/threats identified.
3. Consider management accounting techniques or tools that lead to solutions/courses of action/lessons learned that you would offer to the board of directors, 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.