Home  Journals  International Accounting  32(182) - 2011 August

Institutional aspects of the formation and development of management accounting

Available online: 1 September 2011

Subject Heading: Account problems

JEL Classification: 

The article considers the institutional aspects of the formation and development of management accounting. The author suggests the conception of management accounting as an independent institute that integrates information flows of operational, statistical, bookkeeping and tax accounting. We believe the development of management accounting provides through a strategic management accounting and management analysis.

Keywords: institution, institutionalism, management accounting, management decisions, responsibility centers

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

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