Research on Journal Article – 1. You are required to analyze the literature review (section 2) and explain why Emsley (2005) is emphasizing on Theory Development (section 3) in the framework for management accounting innovation. 2. Emsley (2005) suggests that acceptance of innovations by business unit managers (section 3.3.2) and incentives to innovate (section 3.3.3) are some of the keys features of role involvement’s effect on innovativeness. Do you agree/not agree with Emsley (2005) suggestions? Explain your reasons. 3. Do you think the Method (section 4) that Emsley (2005) has adopted for his study is adequate/not adequate for the research in terms of strengths or weakness of the study, and how it can be made better?