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International Accounting
 

The Institute of Management Accounting in Russia: possible perspectives and ways of their implementation

Vol. 17, Iss. 43, NOVEMBER 2014

Available online: 27 January 2015

Subject Heading: MANAGEMENT ACCOUNTS

JEL Classification: 

Pages: 14-22

Suprunova E.A. Omsk State Transport University, Omsk, Russian Federation
suprunova06@mail.ru

Subject The article continues the discussion launched by M.A. Vakhrushina in her work "The problems and development prospects for the Russian management accounting". Duly appreciating the contribution of scholars and practitioners, it is necessary to note that in many respects the issues of theory and methodology of management accounting still remain undeveloped, which, in turn, makes it difficult to organize it and further apply in commercial entities. To solve the existing problems in the field of management accounting, it is practical to create the Institute of Management Accounting (IMA) at the Institute of Professional Accountants (IPB) of Russia.
     Objectives The purpose of the article is to define a list of problems due to which the Russian management accounting is drastically lagging behind the international one. The IMA might partly solve these problems.
     Methods In the study, I applied the systems approach to the problems under investigation, as well as general scientific and special methods.
     Results I substantiated the need to integrate the management accounting system into economic management process, identified the trends in the integration processes, which enable to simulate managerial scenarios and develop managerial decisions for a particular system or in package. Understanding these processes necessitated building a theoretical basis of management accounting in the form of a reference frame. This enables to expand the conceptual framework.
     Practical Application Under a free market economy, the most viable scheme of the IMA creation and functioning is its organization on the basis of the Institute of Professional Accountants of Russia.
     Conclusions and Relevance The aim of the developed concepts and recommendations is to enhance the performance of management accounting system in commercial organizations, as the scientific inquiry in the field of management accounting currently seeks to develop strategic, innovation and behavioral approaches in management, and practical implementation of these approaches requires using of tools business process engineering.

Keywords: management accounting, theoretical basis, Institute of Management Accounting

References:

  1. Averchev I.V. Osobennosti upravlencheskogo ucheta v Rossii [Peculiarities of management accounting in Russia]. Available at: Link. (In Russ.)
  2. Vakhrushina M.A. Problemy i perspektivy razvitiya rossiiskogo upravlencheskogo ucheta [The problems and development prospects for the Russian management accounting]. Mezhdunarodnyi bukhgalterskii uchet = International accounting, 2014, no. 33, pp. 12–21.
  3. Gershun A.M. Razvitie upravlencheskogo ucheta v Rossii i rol' Ekspertno-konsul'tativnogo soveta po upravlencheskomu uchetu pri Minekonomrazvitiya RF [Development of management accounting in Russia and the role of the Expert Advisory Council for Management Accounting under the Ministry of Economic Development and Trade of the Russian Federation]. Available at: Link. (In Russ.)
  4. Pronin M. Professional'nye ob"edineniya, kotorye my mozhem sebe pozvolit' [Professional associations that we can afford]. InterTrening, 2004, no. 7, pp. 18–20.
  5. Suprunova E.A. Periodizatsiya stanovleniya, sostoyanya i razvitiya upravlenche-skogo ucheta v Rossii [Periodization of formation, status and development of management accounting in Russia]. Menedzhment v Rossii i za rubezhom = Management in Russia and Abroad, 2014, no. 4, pp. 15–16.
  6. Suprunova E.A. [Development of management accounting in Russia at different levels of the economic system]. Problemy ekonomiki, organizatsii i upravleniya v Rossii i mire [Proc. Int. Sci. Conf. “Problems of economics, organization and management in Russia and in the world”]. Prague, WORLD PRESS s. r. o., 2013, pp. 457–461.
  7. Trofimov E.V. Upravlencheskii uchet i problemy ego vnedreniya v Rossii [Managerial accounting and problems of its implementation in Russia]. Available at: Link. (In Russ.)

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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