Open the brackets using passive form of the verb.

The purpose of this report is to assess the impact of globalization on management accounting and to outline changes which need to (1 implement) as a response to globalization. The report suggests that management accounting needs to focus on a range of information apart from the financial, to make more informed decisions.
It (2 argue) that, in the past, management accounting involved supplying figures to organizations. However, in the global marketplace, management accountants (3 expect) to actively facilitate decision-making and to assist in the management of transnational corporations. It (4 further argue) that traditional management accounting techniques are no longer relevant. Rather, concentration needs to (5 give) to providing additional benefits to organizations such as timely, quality and focused information which can initiate effective management action.
With rapid market changes, constant cost control and quality improvement, as well as meeting customers' needs, are essential requirements of a management accountant's portfolio. For this to occur, it (6 recommend) that all accountants familiarize themselves with these changes and the subsequent effects on management accounting. Furthermore, consideration should also (7 give) to how these changes could (8 most efficiently implement) in accounting workplaces.

1 be implemented2 is argued3 are expected4 is further argued5 be given6 is recommended7 be given8 be most efficiently implemented