Home  Journals  International Accounting  7(205) - 2012 February

Basic principles and assumptions of strategic management accounting

Available online: 16 February 2012

Subject Heading: Accounting problems

JEL Classification: 

A significant element of the strategic management accounting concept is a basic set of fundamental principles and assumptions. The choice of elements of such set represents a difficult theoretical-methodological problem. The authors offer the decision, distinguishing the general methodological and specific principles as well as special assumptions of strategic management accounting.

Keywords: strategic management accounting, conceptual bases, accounting principle, accounting information, basic accounting assumptions

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

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