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5-External Focus of Management Accounting: Historically, finance professionals have tended to concentrate internally within their organization and rather ignored the external environment. Strategic management accounting (SMA) has begun to change this emphasis and many of the techniques in your Management accounting handbook have strategic management accounting elements. Describe at least four issues or concerns that have an external focus from the Management Accountants.(12 marks) 5-External Focus of Management Accounting: Historically, finance professionals have tended to concentrate internally within their organization and rather ignored the external environment. Strategic management accounting (SMA) has begun to change this emphasis and many of the techniques in your Management accounting handbook have strategic management accounting elements. Describe at least four issues or concerns that have an external focus from the Management Accountants.(12 marks)