Q.3 Political, Economic, Social, and, Technological risk (PEST), all represent major challenges to society in general and to the Accounting profession. Identify one of these challenges, and explain how developments in Manage- ment Processes (in general), OR Managerial Accounting (in particular), can be affected by elements such as [1] the Internet, OR [2] Climate Change OR [3] the general response to COVID-19. [Please avoid political comments]