Afew years after graduation, oram and four of his friends from college organized an engineering consulting business called 5q. all five individuals had earned degrees in engineering fields and were anxious to pool their expertise and work together in a successful business venture. even though the business was very successful in attracting clients, the business failed within two years of its founding because the entrepreneurs were unable to control their costs. discuss how the adoption of manage- ment controls could have improved the odds that the business would have been successful.