ONLY QUESTION (B) please

JAUL SYSTEMS AND CORPORATE GOALS - ELO 1 The development of management accounting in the U.S. is a story of evolution that began with the Industrial Revolution two centuries ago." This is a quote from the article from Swain, M. R. (2021) A Brief History of Management Accounting, Management Accounting Quarterly, 22(2), pp. 2738. What are the main steps in the evolution of management accounting, from industrial revolution to now? b. What are the main steps in evolution of corporate goals that requested the evolutions of management accounting that you identified in question a? c. Is it logical that control systems are more and more complex, and why? a