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International Accounting
 

Problems of the theory of management accounting and control

Vol. 18, Iss. 7, FEBRUARY 2015

Available online: 18 April 2015

Subject Heading: Managerial accounting

JEL Classification: 

Pages: 2-14

Ivashkevich V.B. Kazan Federal University, Kazan, Republic of Tatarstan, Russian Federation
kafedra_ma@bk.ru

Importance The theory, as a set of fundamental provisions and ideas on some area of knowledge, is the basis for any science, representing, in substance, its main contents. Many types of intellectual activity should have their own theoretical framework and basis so that they could be regarded as science. Accounting, economic analysis and audit are among them. Currently, the theory of accounting and economic analysis are deemed as more or less elaborated areas, though many aspects should be revised and developed in terms of opportunities of contemporary information technologies and conditions of production and financial activities in the present and future.
     Objectives As its objective, the article investigates challenging issues of the theory of management accounting, from a historical perspective, and proposes possible ways to resolve them.
     Methods The methodological framework comprises scientific proceedings of the Russian and foreign scientists. I approach the methods of comparison, induction, deduction, analysis, and synthesis.
     Results I substantiate, systematize and analyze the challenging issues of the theory of management accounting and control, and propose possible solutions. First, substance of management accounting and scope of its application. Second, management accounting methods. Third, forecasting, planning and accounting as part of the strategic controlling system. Fourth, new approaches to management accounting objectives and methods to solve them. The results of the research may be helpful and useful in the theory of management accounting, lectures and classes of the Management Accounting Course.
     Conclusions and Relevance The scientific community is taking the first steps and attempts in developing the theory of management accounting and control in Russia and abroad. I conclude that there is a need in a special theory of management accounting and its fundamental provisions that would set forth concepts, contents and scope of accounting for purposes of internal corporate management, methods of management accounting and control, new approaches to its objectives and methods to solve them.

Keywords: accounting theory, management accounting, controlling, business management, business solutions, accounting methods, strategic planning, accounting, training in accounting

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