"In the management accounting literature, Roslender (1995) show that there is a need for management accounting to reposition itself for increased relevance during a crisis. Pavlatos and Kostakis (2015) many analysts blamed the fair value or mark to market accounting rules because it required them to write down their troubled assets to the prices, they were sold on the open market at the time which was almost zero, and valuing the troubled assets at the fair value at the time drove financial institutions toward insolvency." Justify the above statement in no less than 500 words.