A certain cost element has conflicting cost center assignments in the Default Account Assignment field (cost element master data) and in the Automatic Account Assignment table (IMG). What happens when

SAP's account assignment logic follows a hierarchy where automatic account assignment rules configured in the IMG (e.g., OKB9) generally take precedence over default account assignments maintained in the cost element master data (KA01/KA02). This ensures centralized control and consistency for automatic postings.

An error message is typically not displayed; instead, the system resolves the conflict by following its defined hierarchy.

The system does not prompt the user in a dialog box for account assignment conflicts; it automatically determines the account assignment based on its internal logic.

The default account assignment in the cost element master data has a lower priority than automatic account assignment rules configured in the IMG.