With respect to MAS design, this implies that information
demand characteristics, e.g., management’s perspective
on the information provided, must be considered.
If accounting is used as a language in a financially oriented
setting, consistency of financial and management
accounting information should be one of its major features,
as only then the internal and the external view on
the firm’s business can be related.
Otherwise, different accounting language repertoires or linguistic codes may
lead to a problematic lack of communication