C​‌‍‍‍‌‍‍‌‍‌‌‍‍‍‌‍‌‌‌‍​ompare and contrast the balanced scorecard implementation factors two sectors: (a) manufacturing and (b) service organisations (hotels, restaurants, hospitals, airlines, etc.) Your essay should be in four parts (a) a brief introduction section (max 200 words) (b) a condensed theory section (to discuss the theories on balanced scorecard implementation factors) (max 400 words) (c) a condensed discussion section (to compare and contrast the summaries of ​‌‍‍‍‌‍‍‌‍‌‌‍‍‍‌‍‌‌‌‍​surveys/case study findings of the sectors you have chosen) (max 750 words), and (d) a conclusion section (max 250 words). Review literature from various courses including: i. The British Accounting Review ii. Management Accounting Research iii. Journal of Management Accounting Research iv. Journal of Accounting and Organizational Change v. Advances in Management Accounting vi. Accounting, Accountability and Auditing vii. Accounting and Financ​‌‍‍‍‌‍‍‌‍‌‌‍‍‍‌‍‌‌‌‍​e