Johanna Hyvonen (2008) reiterates that management accounting systems operate as a link between strategy and performance. She also notes that organic, flexible performance systems are more effective in terms of product differentiation. There is also a positive relationship between customer accounting and market orientation. The premise of Hyvonen's study is that different management accounting systems are required for different types of companies in order to create the best management effect. This indicates that the strategy and management accounting system should operate on the basis of an organic and flexible relationship. In other words, strategy and planning should dictate the accounting measures implemented, while the results of management accounting should also indicate the necessary changes to the planning strategy.

In today's business world, it is recognized that no single system or strategy is universally applicable. Human resources are the lifeblood of a company. This should be taken into account during the management accounting process, as well as in the implementation of control systems. Once inefficiencies are revealed, these can be handled by changing the...

This should also be done with motivating factors in mind. Control systems should therefore include the possibility of correcting actions during the control process itself in order to create a more efficient management system.
The implication of management accounting therefore need not be negative. It is negative only when implemented with short-term results in mind. Employees and managers alike should work together to ensure the success of the management accounting system. Because it is a necessary part of a company's operating procedure, to ensure that coordination occurs among employees and departments, it should be implemented with best practice in mind.

Sources

Accel-Team. 2009. Management Planning and Control Systems. Accel Team Development. http://www.accel-team.com/control_systems/index.html

Hyvonen, Johanna. 2008. Linking Management account and control systems, strategy, information technology, manufacturing technology and organizational performance of the firm in contingency framework. University of Oulu, Feb 8. http://herkules.oulu.fi/isbn9789514287091/isbn9789514287091.pdf