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It matters because accounting has to ledger expenses and balance books. Its a super pain when an employee makes a non work expense and then maybe uses cash to pay off instead of the intracompany accounts, because then the outgoing and incoming doesn’t zero out…usually needs a manual books adjustment to account for the discrepancies.
To add on to this: If your company is not tiny, then having properly managed accounts is literally a legal requirement in most countries and having people make random, not accounted for purchases raises questions.