Importance The article deals with the concept of relationship and correlation of accounting and corporate management functions. Objectives The research improves the concept of correlation and relationship of accounting and management functions through the general theory of management, being a part of the economic theory. Methods I applied the classification technique so to get a full understanding of the subject and corporate management activities, in particular. Results The research provides a new basis for the concept of correlation and relationship between accounting and management functions, which implies analyzing the relationship of the accounting department with other corporate units and examining the correlation of accounting and management so to specify the substance of accounting and its relationship with other corporate units. Conclusions and Relevance It is important to arrange the accounting practice as a part of the general corporate management process, rather than in an isolated manner. The findings may be used for accounting classes as a substitute for the conventional concept of management functions and their information needs and the basis for further researches into a correlation and relationship of accounting and management function.
Keywords: accounting, management function, management, information needs
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