While some accountants have described modern management accounting tools and technology as laudable innovations essential for the survival of any organisation in a global competitive business environment (see Johnson, 1994; Hoque and Alam, 1999), others have argued that some of the so called modern management accounting tools and technology are just 'old wine in new bottles' (see Ezzamel, 1994; Norreklit, 2003). Required: Critically examine the above statements by analysing the argument for and against the development and implementation of modern management accounting tools and technology and evaluating the role of the management accountant therein. Coursework Guidance Students should first and foremost analyse various modern management accounting tools and technological innovations. They should thereafter critically examine the arguments for and against their implementation in various organisations globally and the role of the expertise of the management accountant in the development and implementation. Submission The submission date for this piece of work is Friday 20 March, 2015. It must be uploaded via QMPlus and must be accompanied by a fully completed front sheet. LATE ASSIGNMENTS WILL NOT BE ACCEPTED. Only mitigating circumstance forms accompanied by a medical certificate will be accepted. All assignments must be word processed and marks will be given for good presentation. Poor presentation and poor use of the English language are not marker-friendly and you will lose marks. The length of this piece of work should be between 2000-2500 words, but it is quality and not quantity that counts.