To completely appreciate the evolution of management accounting, one must first understand how the management accounting discipline changes. Prior research reveals that management accounting is evolving and that numerous factors are at issue. Furthermore, like with any other change effort, there are no hurdles that hinder the processes of management accounting reform. Required : a) Discuss TWO (2) factors that can be identified as significant management accounting change drivers. (4 marks) b) Describe TWO (2) possible barriers that may exist in any management accounting change efforts. (4 marks)