Changes in accounting systems and in managers' expectations toward them have put into question the boundaries of the field of "management accounting". Though sometimes defined as a business model, it is also clear that management accounting uses multiple models of business costs and profit analysis. Keeping coherence in this field is more a management responsibility than a technical question.
DEMEESTERE, R. (1998). La comptabilité de gestion : une modèlisation de l'entreprise ? ESSEC Business School.