‘new’ management accounting technique that would be relevant in the current business environment

You have been given the task to introduce a (singular) ‘new’ management accounting technique that would be relevant in the current business environment. The suggested technique would take into account the current business environment (i.e. online businesses, (employees that) work from home situations, etc. Justify the choice of the ‘new’ management accounting technique that you are proposing with specific scenario and/or example how this ‘new’ technique would be applied in the context the current business model. In addition, do give a name to your ‘new’ technique that you are introducing with your own creativity and uniqueness of its applications and purposes. References for the assignment that is to be undertaken would be set at a minimal of two references only. Any additional references are welcome in strengthening your arguments in the assignment then. Please do follow the American Psychological Association (APA) format for references being quoted, to the best of your ability in completing your assignment.