The problem of management accounting development generates a growing interest among scientists and specialists. Various views of modern scientists on the prospects and regularities of further development of management accounting make it essential to rethink the evolution of accounting and economic thought. In circumstances, where theoretical justification of the methodological basis of management accounting is under development, the system-chronological or historical-evolutionary approach to the self-identity of management accounting is the leading one. Within this approach, the author developed a corresponding algorithm, the realization of which allows identifying the factors of formation and subsequent development of management accounting, to reveal the basic areas of its further improvement, and conformance of the existing tools to modern business requirements. In this regard, the author developed a classification of factors of management accounting development, which differentiates all factors that somehow influenced the formation of management accounting tools, i.e. the factors of accounting and analytical etiology, institutional and economic etiology, and information and technological factors. Additionally, these factors are classified by the following taxonomic groups: factors of national specifics, controllable and non-controllable factors, evolutionarily stable and general-evolutionary factors, single instance factors, and factors that are latent in the evolutionary aspect. This approach extends the theoretical ideas regarding the historical and evolutionary aspects of management accounting tools development. Work on identification and study of the influence of these factors will make the process of management accounting evolution more predictable and manageable, enable to influence the internal logic of its development as a form of practical activity, and in the conceptual aspects it will create a basis for more apparent self-identity of management accounting as an independent science. Besides, while determining the patterns of management accounting development, the author made a conclusion that the methodology and tools of management accounting undergo a transformational change not only due to intrascientific evolution of the theory and methodology of accounting and economic thought, but also due to objective development of economics, and, as a consequence, changes in management tasks at the micro level, which are closely linked to the changing economic conditions of economic entities functioning.
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