Please answer following BOTH questions for THUMBS UP:-

1) Taking the Roman Coliseum as an example, describe how modern cost management accounting could be applied to a current attempt to recreate this structure. Be creative in your discussion. Add images to your answer.

2) How can budgeting be viewed as a choice process? Find a cartoon/comic strip image on the Internet to illustrate your discussion. Explain the relevance of this image to your answer. Find and use at least one academic article relevant to your discussion.