Information produced by management accountants must be judged in the light of its ultimate effect on the outcome of decisions. It is therefore important to have an understanding of the decision-making process'. (Colin Drury, Management and Cost Accounting, Eighth Edition) Required: i. Briefly discuss THREE (3) characteristics of good management accounting information. (6 marks) ii. Briefly explain any THREE (3) of the decision-making processes that should be implemented by company. (6 marks)