Refer to your reading-Social and environmental accounting, organisational change and management accounting: A processual view (Contrafatto and Burns, 2013) and answer the following two questions:

Required:

(a) Based on the case analysis presented in this paper, briefly outline the lessons learned in implementing Social and Environment Accounting and Reporting (SEAR) practices at the Italian multinational organisation, (MARIO).

(b)Explain the role management accounting played in this organisation and the changes required in management accounting in the future in promoting sustainable development.