Assignment: MBA Management accounting article summaryYour paper will be a summary of the attached article and needs to be at least 4 pages. The paper should be in proper format APA style.Your report should include the following:1. The article should be summarized briefly, identify the key hypotheses, and the key arguments the purpose of the research.2. Identify the key idea or concept that you found the most compelling and the most applicable to the practical use of management accounting. Discuss or elaborate on it, indicate further research that could be done.