a) With reference to relevant academic literature critically discuss the proposition that ‘the strategic use of accounting at times of organisational change does not of necessity mean that organisations should adopt new accounting systems’ (Bowhill and Lee 2002).

b) With reference to relevant academic literature critically discuss the proposition that Strategic Management Accounting (SMA) ‘has made an impact on practice, scholarship and accounting, but not in the way that was envisaged by the SMA founders’ (Langfield-Smith 2008).b) With reference to relevant academic literature critically discuss the proposition that Strategic Management Accounting (SMA) ‘has made an impact on practice, scholarship and accounting, but not in the way that was envisaged by the SMA founders’ (Langfield-Smith 2008).