Is it recommended to have the chart of accounts linked to accounting method

Summary:

Is it recommended to have the chart of accounts linked to accounting method

Content (required):

I have seen in a couple of implementations that the chart of accounts is not linked to the accounting method and accounting rules . No issues with accounting.

Similarly others with CoA attached. Trying to figure out what are the ramifications if CoA is not attached. Specifically looking at TAD and receipt accounting

If the customer has a single ledger and CoA instance, is it still necessary to link the CoA if we can still derive whatever accounting entries are required through account rules/mapping sets also not linked to the CoA?