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.|||Some organizations are more efficient than others. Efficiency often involves temporary job losses. Efficient companies produce more with less people. Unions are often the biggest problem. Many companies are much more efficient than they were a few years ago. Productivity has increased a lot. That is one reason we have held down inflation in spite of the surge in oil prices.