Home  Journals  International Accounting  41(335) - 2014 November

Dispositive properties of management accounting

Available online: 20 December 2014

Subject Heading: MANAGEMENT ACCOUNTS

JEL Classification: 

Pages: 17-28

The authors study the problems of independence of an economic entity with regard to organization and maintenance of management accounting from the perspective of a dispositive approach. The concept of dispositivity is used with reference to management accounting in general, and to standards and regulations on management accounts maintenance in economic entity (in-house standards and regulations on management accounting), in particular. The dispositive approach enables to develop the epistemic logic of management accounting as an area of scientific knowledge and practical activities. The organization and maintenance of management accounting are regulated according to a dispositivity principle. It means that an economic entity, independently, irrespective of imperative norms of law and actions of other economic entities, proceeding from a subjective possibility and freedom in choosing of options, determines them as far as differentiation of management accounting objects, building its methodological support, i.e. developing techniques, algorithms, management accounting procedures, forms of in-house management reporting, and other aspects of management accounting. All this is done on the basics of dispositive properties, which are inherent in management accounting. The article presents the dispositive properties of management accounting. They include: independence from imperative norms, autonomy, initiative, voluntariness, freedom in choosing actions concerning management accounting organization and maintenance; admissibility of preferences of an economic entity concerning creation, functioning and development of the system of management accounting in the economic entity; individuality of standardization and regulation of management accounting of an economic entity; its standards and regulations independence from standards and regulations of other economic entities; equality of economic entities with regard to management accounting system development or refusal from it, etc. The general conclusion is that dispositive properties of management accounting determine its variability, ability to be designed within a separate economic entity. The authors conducted the research with extension of dispositive properties to the system standards and regulations on management accounting of an economic entity, which represent a documentary description of methodological content and support to management accounting maintained by a separate economic entity independently. The research confirms the absence of mandatory regulation of management accounting system of an economic entity due to dispositive properties inherent in management accounting. This fact provides for professional regulation of management accounting by means of developing standards and regulations, in particular, at the level of an economic entity.

Keywords: dispositivity, principle, dispositive, method, management accounting, properties, standards, regulations, in-house, management reporting

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