Management accounting is an economic modelling. It implies that a few pitfalls must be avoided. An effective implementation relies on an evaluation of the future uses of that information, on a good adaptation on the choices made for organizing performance and also on a good coherence with the budgeting process.
DEMEESTERE, R. (2000). Que peut-on attendre d'une comptabilité de gestion dans le secteur public ? Politiques et Management Public, pp. 19-46.