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International Accounting
 

Managerial accounting for segment information as a part of integrated accounting

Vol. 18, Iss. 8, FEBRUARY 2015

Available online: 23 April 2015

Subject Heading: Managerial accounting

JEL Classification: 

Pages: 2-16

Serebryakova T.Yu. Cheboksary Cooperative Institute (Branch) of Russian University of Cooperation, Cheboksary, Chuvash Republic, Russian Federation
tserebryakova@rucoop.ru

Kondrashova O.R. Cheboksary Cooperative Institute (Branch) of Russian University of Cooperation, Cheboksary, Chuvash Republic, Russian Federation
olga_kondrashova_74@mail.ru

Subject The issues of managerial accounting development, its essence and relationship with financial accounting, and the integration of financial and management accounting have recently become increasingly important. Specialists are discussing the need, possibilities and methods of such integration.
     Objectives The objectives of the study are to identify the differences in understanding the managerial accounting; to justify the need for integrated accounting identification; to consider the segment reporting as an element of integrated accounting.
     Methods In this paper, we applied general scientific methods: a systems approach, logical synthesis, legal and linguistic analyses, and hypothesis.
     Results We found that, on the one hand, there are differences in understanding the managerial accounting. These differences concern the terminology and practical application. On the other hand, at present, given the development of information technology, it is possible to combine all accounting methodologies in the integrated accounting system. We have described a model for segment reporting as an element of integrated accounting.
     Conclusions and Relevance We conclude that the segmentation and segment reporting prescribed by International Financial Reporting Standards may not only be the object of management accounting, but also of integrated accounting. The paper includes a definition of integrated accounting and suggests some methods of segment accounting for organizations of consumer cooperation.

Keywords: managerial, management, accounting, segment reporting

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