Suggest that management accountants must now take a more active role in sustainable development. The CIMA report on "Sustainability and the role of the management accountant" focuses on the management accountants' role within organisations and the active part they take in decision-making and strategy formulation. The report presented the idea that management accountants can play a more active role in strategy formulation around sustainable development. While present opinions call for management accountants to become active decision facilitators within organisations, research shows that little attention has been focused on sustainable development, management accounting practices and the engagement of managementaccountants in the organisations. Management accounting practices have been and are still guided by underlying values of economic prosperity. Several reasons exist as to why management accountants should engage in sustainable development: the first being emerging jurisdictional requirements which include sustainable development requirements for organisations; the second being calls from sovereign leaders that organisations should have a greater awareness of sustainable development; the third reason is there is social change influencing society's perceptions on sustainability; and finally, the fourth reason is that there have been more calls for accountants to engage in sustainable development practices (Ferreira et al., 2010).

(https://www.emeraldinsight.com/doi/pdfplus/10.1108/PAR-06-2013-0052)

Required:

2. ExplainanyFIVE (5)managementaccountants'roles incontrollingthecost behaviorfor sustainable development.
4. ExplainanyFIVE (5)perceived barriers to their involvement in managementaccounting practices forsustainable development activities.