The vision of Unilever Ghana Limited is to gain competitive superiority over its competitors in the same industry in Ghana.

Required:

• Using practical examples, discuss how the emerging accountancy tool that applies cognitive intelligence to generate a mental image of a phenomenon, and also relies on learning, could be adopted to assist Unilever Ghana Limited to achieve this vision.
  
• Are there any obstructions which could impede Unilever's vision of using this emerging accountancy tool to gain competitive advantage?