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Article analysis:

The article is generally reliable and trustworthy, as it provides evidence for its claims in the form of citations from other sources such as Drury et al., 1993; Ezzamel et al., 1995; Burns and Yazdifar, 2001; Scapens et al., 1996; Granlund and Lukka, 1998a; Armstrong and Jones, 1992; CIMA, 1999; International Federation of Accountants (IFAC), 2001; Johnson and Kaplan’s seminal piece, Relevance Lost (1987); Bjoornenak and Olson, 1999; Innes et al., 2000. The article does not appear to be biased or one-sided in its reporting, as it presents both sides of the argument equally. It also does not appear to contain any promotional content or partiality towards any particular viewpoint. The article does a good job of exploring counterarguments and noting potential risks associated with the changes in management accounting practices that are discussed. However, there are some missing points of consideration that could have been explored further in the article such as how these changes may affect different types of businesses differently depending on their size or industry sector. Additionally, there is some missing evidence for some of the claims made in the article which could have been addressed by providing additional citations from other sources.