Question 3 The book 'Blue Ocean Strategy is one of the most influential business ideas of our time. The award-winning eponymous book by W. Chan Kim and Rene Mauborgne, first published in 2005 and reissued in an expanded edition in 2015, advocated the need for creating uncontested market space different from the traditional way of doing business. Similarly, Disruptive Innovators, which is a type of an emerging accountancy tool, mostly target an overlooked segment of the market by incumbent operators/businesses, and develop more suitable and convenient functionalities, usually at lower costs. DC: ACD01-F004