Case 3 (4%) There is a trend that companies, such as and are creating a centralized accounting department for their subsidiaries. Write a research paper to describe the phenomenon. You have to demonstrate your points with real life example(s). There is no constraint of the points you want to express, however, the following points have to be included: - The pros and cons of accounting department centralization; The role information technologies play in influencing the effectiveness and efficient of accounting processes in the centralization environment; - The internal control issues of such centralization