Briers and Chua's (2001) paper titled The role of actor-networks and boundary objects in management accounting change: a field study of an implementation of activity-based costing, Accounting, Organizations and Society, vol. 26, pp237-269, discussed the field work conducted on Alroll (a manufacturer of rolled aluminium products), regarding its ABC (activity-based costing) implementation, and the subsequent events. Required: (a) Discuss how an organisation's accounting system can be changed by heterogeneous actor- network of local and global actors and actants. (6 marks) (b) Give your opinion on the extent of the success and failure of the ABC model at Alroll and give reasons for your opinion. (4 marks) Briers and Chua's (2001) paper titled The role of actor-networks and boundary objects in management accounting change: a field study of an implementation of activity-based costing, Accounting, Organizations and Society, vol. 26, pp237-269, discussed the field work conducted on Alroll (a manufacturer of rolled aluminium products), regarding its ABC (activity-based costing) implementation, and the subsequent events. Required: (a) Discuss how an organisation's accounting system can be changed by heterogeneous actor- network of local and global actors and actants. (6 marks) (b) Give your opinion on the extent of the success and failure of the ABC model at Alroll and give reasons for your opinion. (4 marks)