Why has management accounting not been able to achieve its main objective of efficiency?

Love to know what are the problems hindering 'management accounting' from achieving its promise of efficiency in an organisation.|||There are two basic issues with this.





1. Accounting systems are designed primarily to facilitate tax reporting. Tracking efficiency has historically been a secondary requirement.





2. Accounting systems were set up in the manufacturing sector to accommodate high-volume and large batch size operations. Today, with the advent of management philosophies like the Toyota Production System and Theory of Constraints. And, efficiency measures in traditional accounting systems conflict those use in TPS and TOC systems.