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.
Bushina F., Korshunova E.D. Razrabotka organizatsionnogo mekhanizma adaptatsii sistem kontrolinga k izmeneniyam vneshnei sredy. V kn.:Menedzhment i kontrolling v usloviyakh nestabil'nosti rynkov i vneshnikh ugroz [Developing an institutional mechanism to adapt controlling systems to changes in the external environment. In: Management and controlling in the conditions of instability of markets and external threats]. Moscow, Ob"edinenie kontrollerov Publ., 2015, 193 p. Available at: Link.
Batalov D.A., Rybyantseva M.S. [Management accounting and controlling: categories correlation]. Nauchnyi zhurnal KubGAU,2011, no. 69. (In Russ.) Available at: Link.
Mukhina E.R. Problemy sootnosheniya ponyatii “upravlencheskii uchet” i “kontrolling” [Problems of management accounting and controlling concepts correlation]. Mezhdunarodnyi nauchno-issledovatel'skii zhurnal = International Research Journal, 2013, no. 10-3, pp. 60–61.
Potylitsyna E.A. Genezis ponyatiya “kontrolling” [The genesis of the controlling concept]. Problemy sovremennoi ekonomiki = Problems of Modern Economics, 2011, no. 2, pp. 109–112.
Yudina L.N. Upravlencheskii uchet i kontrolling [Management accounting and controlling]. Finansovyi menedzhment = Financial Management, 2005, no. 1, pp. 81–87.
Galyautdinova A. Sravnitel'naya kharakteristika organizatsionno-ekonomicheskikh aspektov kontrollinga i upravlencheskogo ucheta. V kn.: Menedzhment i kontrolling v usloviyakh nestabil'nosti rynkov i vneshnikh ugroz [Comparison of organizational and economic aspects of controlling and management accounting. In: Management and controlling in the conditions of instability of markets and external threats]. Moscow, Ob"edinenie kontrollerov Publ., 2015, 193 p. Available at: Link.
Makarova E.A., Osokin V.V., Nikolaev M.B. K voprosu o ponyatiyakh “upravlencheskii uchet” i “kontrolling” [On the concepts of management accounting and controlling]. Vestnik Nizhegorodskogo universiteta im. N.I. Lobachevskogo. Seriya: Ekonomika i finansy = Vestnik of Lobachevsky University of Nizhny Novgorod. Series: Economics and Finance, 2004, no. 2, pp. 560–564.
Sazhin Yu.B. Kontrolling i upravlencheskii uchet v kommercheskom banke [Controlling and management accounting in a commercial bank]. Innovatsii v menedzhmente = Innovation in Management, 2015, no. 3, pp. 64–71.
Zav'yalova E.S. Kontrolling i upravlencheskii uchet v planirovanii deyatel'nosti predpriyatiya [Controlling and management accounting in enterprise activity planning]. Aktual'nye problemy gumanitarnykh i estestvennykh nauk = Topical Issues of Humanities and Sciences, 2014, no. 11-1, pp. 147–149.