Management accounting and its alignment

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 Description Write an essay that critically reviews the research articles provided on the topic of management accounting and the link to business strategy. Also, based on your critical review of the articles, state, and justify whether or not you agree that an organisation following a differentiator/prospector strategy requires a more sophisticated management accounting system than an organisation following a cost-leader/defender strategy. Sources that need to be used: Brouthers, K.D. and Roozen, F.A. (1999) Is it time to start thinking about strategic accounting?, Long Range Planning, Vol. 32, pp.311-322. Simons, R. (1990) The role of management control systems in creating competitive advantage: New perspectives, Accounting, Organizations and Society, 15(1/2), pp.127-143. Kald, M., Nilsson, F., and Rapp, B. (2000) On strategy and management control: The importance of classifying the strategy of the business, British Journal of Management, 11, pp.197-212. Abernethy, M.A., and Guthrie, C.H. (1994) An empirical assessment of the ‘fit’ between strategy and management information system design, Accounting and Finance, November, pp.49-66. Chenhall, R.H., and Langfield-Smith, K. (1998) The relationship between strategic priorities, management techniques and management accounting: An empirical investigation using a systems approach, Accounting, Organizations and Society, 23(3), pp.243-264. Cinquini, L. and Tenucci, A. (2010) Strategic management accounting and business strategy: a loose coupling? Journal of Accounting and Organizational Change, 6(2), pp.228-259.