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underscores theme – sass folder structure vs smacss

I am using Undescores theme and it comes with the following default SASS folder structure

I am thinking to implement SMACSS approach to handle CSS. Since SMACSS uses the following categories – Base, Layout, Modules, State, Theme, would changing Underscores default SASS folder structure into SMACSS one affect theme CSS in any negative way? I was not able to find any tutorial or guide specifically about implementation of the above with Undescores theme.