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 common Required: a. Using practical examples, list and explain five (5) examples of Disruptive Innovations and their com features that have made headlines in recent years on the Ghanaian business landscape. (10 marks) b. Discuss five (5) market factors on how Ghanaian Disruptive Innovations would be rendered ineffective. (5 marks) (Total: 15 marks) Question 4 a. If accountants are viewed as providers of information, then why are they consulted as system users in the systems development process? (8 marks) b. An information system is the set of formal procedures by which data are collected, processed into information, and distributed to users of accounting information. Discuss the key features of accounting information system. (7 marks) (Total: 15 marks)