Management accounting (MA) function vs MA system

A student asks me what is the difference between Management Accounting Function and
Management Accounting System; I have done some internet search and cannot find a clear response to this query; thus, I offer  my own clarification in the following note:

On Management Accounting Function and Management Accounting System

The following link addresses the term Management Accounting function (MAF): http://www.svtuition.org/2011/03/functions-of-management-accounting.html

The following link addresses the term Management Accounting system (MAS): http://smallbusiness.chron.com/objectives-internal-managerial-accounting-systems-20945.html

The following link is on Management Accounting information system (MAIS): http://www.tandfonline.com/doi/abs/10.1080/01969728508927769#preview

The two terms of MAF and MAS have about the same meaning. Students should also refer to textbook for further details.

For our discussion on the topic of Management Accounting, the term function primarily draws on the biological metaphor (e.g. how it [a function] contributes to the overall objective of its containing system as an organism; in this case functions are viewed as biological functions) for analysis while the term system encourages us to think of the topic in terms of systems thinking (e.g. inputs, outputs, system boundary, etc). The two perspectives, i.e. the functional perspective and the the systems perspective can be highly compatible with each other. [It is possible that the systems perspective can work with other organizational metaphors, e.g. organizations as machines, organizations as cultures, and organizations as political systems; when different organizational images, other than the organismic image, are adopted, term function has to be defined in  different ways and this matter is not to be pursued in this short note.]

Another related concern: Management Accounting information system (MAIS) can be considered as a subsystem of Management Accounting System (MAS). This is especially the case, if MAIS is perceived in a narrow sense as the computer-based information system (CBIS) to support the Management Accounting function (MAF). [In the field of Information System (IS), the term IS itself also has a number of meanings]

Related note

In this note, I cover the following terms:

• Managment Accounting function (MAF)
• Management Accounting system (MAS)
• Management Accounting information system (MAIS)
• Computer-based information system (CBIS)

Note 2

References

• On functionalism: http://conservapedia.com/Functionalism_(sociology)
• On organizational metaphors: http://www.ribbonfarm.com/2010/07/13/the-eight-metaphors-of-organization/