Answer
Cost/benefit consideration is the main constraint to accounting information. Information is not worth the trouble/bother unless its advantage exceeds the cost of preparation.
Work Step by Step
Accounting data is liable to two constraints: cost/advantage contemplation and materiality. Information is not worthy being availed unless the advantages it gives surpass the expenses of preparation. Information that is unimportant is unessential, and thus, not valuable. If its omission or inclusion would have no effect on a decision making, the data are insignificant.
