Government and public administration

DUALISM IN THE DEVELOPMENT OF MANAGEMENT ACCOUNTING: STANDARDIZATION AND INDIVIDUALIZATION

Received: 15.03.2018 Published: 15.03.2018

UDC: 657.0/.5 EDN: YLWLKX DOI: 10.22394/2304-3369-2018-3-37-42

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Abstract

Purpose. Investigate the role of participation of representatives of the profession "accountant" in the management of a modern organization and offer options for unifying the applied management accounting tools.Methods. The analysis of methodological possibilities of management accounting allowed to propose directions for unification of management accounting methods in Russia at the stage of training professional personnel in the field of economics and at the stage of using its results in applied activities.Results. The conclusion on the expediency of development at the legislative level of two regulations on management accounting is substantiated: firstly, the professional standard of the accountant in the field of management accounting for use in university education by analogy with the professional standard "Accountant"; second, the methodological recommendations on management accounting for typification terminology and universal tools of management accounting in the field of business management. Scientific novelty. The proposed directions of unification with respect to methods of management accounting will make it possible to exclude multidirectional ideas about the completeness of the educational process in the training of professional personnel and provide business with a possible set of applied tools in the field of management accounting.

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Для цитирования:

Шароватова Е., Омельченко И. Дуализм в развитии управленческого учета: стандартизация и индивидуализация // Вопросы управления. 2018. Т. 33, № 3. С. 37–42. https://doi.org/10.22394/2304-3369-2018-3-37-42

For citation:

Sharovatova E., Omelchenko I. DUALISM IN THE DEVELOPMENT OF MANAGEMENT ACCOUNTING: STANDARDIZATION AND INDIVIDUALIZATION // Management Issues. 2018. Vol. 33, no. 3. P. 37–42. https://doi.org/10.22394/2304-3369-2018-3-37-42

How to Cite

Sharovatova E., Omelchenko I. DUALISM IN THE DEVELOPMENT OF MANAGEMENT ACCOUNTING: STANDARDIZATION AND INDIVIDUALIZATION // Management Issues. 2018. Vol. 33, no. 3. P. 37–42. https://doi.org/10.22394/2304-3369-2018-3-37-42

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