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International Accounting
 

Controlling and management accounting: prioritization

Vol. 18, Iss. 38, OCTOBER 2015

Received: 21 January 2016

Accepted: 25 January 2016

Available online: 10 February 2016

Subject Heading: Managerial accounting

JEL Classification: 

Pages: 24-38

Suprunova E.A. Omsk State Transport University, Omsk, Russian Federation
suprunova06@mail.ru

Subject The paper attempts to critically interpret the results of the Russian science in the ongoing discussion about relationship between the concepts of controlling and management accounting.
     Objectives The study aims to set priorities of these concepts development and improvement.
     Methods I employ the comparison, systematization and generalization methods to analyze academic papers on the problem of correlation of controlling and management accounting concepts and critically reflect upon the content of textbooks. Questionnaire surveys, tabulation procedures and graphing underpinned the analysis of periodical publications, curricula of higher schools, and attitude of specialists to objectives formulated in the academic papers.
     Results Management accounting and controlling study the same objects, are based on the same principles, employ the same techniques and methods, and focus on the support to management decision-making. They are divided into operational and strategic. However, due to certain conditions, these two concepts are not entirely equal. Research in management accounting and controlling should consider all accumulated knowledge and experience as a whole, and depart from fragmentation and lack of consistency in research findings and practical implementation.
     Conclusions and Relevance The findings may be useful for teaching courses on Controlling and Management Accounting, writing manuals, scientific articles, as well as for further scientific research.

Keywords: controlling, management accounting, priority, specialist

References:

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