Management Accounting: Accounting in NGO

I'm looking for a freelancer with management accounting knowledge to write a sample exam essay with the following questions. I can provide simple lecture notes to guide on the content of the essay. Roughly about 1500 words. Either 1)Two characteristics that complicate the role of accounting in NGOs are: the ‘salience of values’ and ‘diverse stakeholders.’ Briefly outline each characteristic. Then, explain how each characteristic can affect the operation of management accounting and control systems in NGOs. Use examples to illustrate. or 2) “For NGOs, demonstrating accountability to a wide range of stakeholders is a complex and demanding exercise and can often result in conflict and disagreement.” Critically evaluate this statement. Use examples to support your arguments.