Business Area Vs. Profit Center

Why Profit Center Option is more preferred now than Business Area Option since ECC 5 onwards?

Is there any Document containing Difficulties pertaining to use of Business Area? or Comparision of Profit Center & Business Area?

Is there any SAP Notes available in this regard?

I have also heard that now SAP also suggests to go for Profit Center Accounting Approach rather than Business Area Option.

Plz. Guide....

Ameya....