Parker, L., D 2012 "Qualitative management accounting research: Assessing deliverables and relevance", states that "the quantitative tradition has naturally prioritised what can be counted and measured, risking a failure to recognise that what can be counted is not always important, and what is important cannot always be counted". Required a) In what areas of management accounting does this statement reflect as true? What is the risk to organisations if management accounting only focuses on what can be counted and measured? (8 marks) Outline how qualitative management accounting research could be considered the more appropriate research methodology to be applied by practicing management accountants. b) (7 marks)