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ИД «Финансы и кредит»






International Accounting

Institutional approaches to the management accounting classification

Vol. 21, Iss. 2, FEBRUARY 2018

Received: 27 December 2017

Received in revised form: 10 January 2018

Accepted: 16 January 2018

Available online: 15 February 2018

Subject Heading: Managerial accounting

JEL Classification: М41

Pages: 204–212


Serebryakova T.Yu. Cheboksary Institute of Cooperation, Branch of Russian University of Cooperation, Cheboksary, Chuvash Republic, Russian Federation

ORCID id: not available

Biryukova O.A. Cheboksary Institute of Cooperation, Branch of Russian University of Cooperation, Cheboksary, Chuvash Republic, Russian Federation

ORCID id: not available

Kondrashova O.R. Cheboksary Institute of Cooperation, Branch of Russian University of Cooperation, Cheboksary, Chuvash Republic, Russian Federation

ORCID id: not available

Importance The article examines the evolution of management accounting, determines its substance, correlation with financial and tax accounting, and integration of financial, tax and management accounting.
Objectives The research determines key viewpoints on the substance of integrated accounting and its constituents, such as management, financial and tax accounting. We also classify the existing models of management accounting.
Methods The research involves general scientific methods of cognition, such as a systems approach, logic generalization, legislative and linguistic analyses, hypothesis.
Results Many researchers consider integrated accounting as a combination of management, financial and tax accounting. However, there is not a unanimous opinion on the integration degree and its basis. The article tells how integrated accounting is viewed in various publications.
Conclusions and Relevance We conclude the new term integrated accounting shall be adopted to be distinguished from integrated reporting. We offer a classification of management accounting types by management target.

Keywords: management accounting, responsibility center, accounting, segment accounting, integrated accounting


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