How to manage access control to Item Category

Problem Summary

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How to manage access control to Item category

Problem Description

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We have 2 operating units TNSG and TNTH.

Now, whenever a new Item is created in any of these operating units we assign them accounting category by navigating to the category assignment from menu option.

In some cases same Item is assigned ( used ) in both these operating units. 

So, in TNSG operating Unit, TNSG assigns accounting category "SVFG" to Item. Now all further transactions using this Item are carried out having accounting category as "SVFG".

But, then user from TNTH operating unit accesses this Item from master level and changes its accounting category to "AUPT".