Given the business strategy of Quiet Logisticsread Quiet Logistics (A)by Robert Simons and Natalie Kindred, briefly explain the extent to which:

a. Welty and Johnson are likely to use strategic management accounting [give 2 (two) reasons for your answer], and

b. Management accountants working for Quiet Logistics' management accountants would participate in strategic decision making [give 2 (two) reasons for your answer].