International Accounting
 

Harmonization of management accounting: The Russian theory and practice of knowledge use

Vol. 21, Iss. 6, JUNE 2018

Received: 11 May 2018

Received in revised form: 24 May 2018

Accepted: 28 May 2018

Available online: 15 June 2018

Subject Heading: Managerial accounting

JEL Classification: D24

Pages: 657–669

https://doi.org/10.24891/ia.21.6.657

Sharovatova E.A. Rostov State University of Economics (RSUE), Rostov-оn-Don, Russian Federation
esharovatova@mail.ru

https://orcid.org/0000-0002-7239-7284

Makarenko T.V. Rostov State University of Economics (RSUE), Rostov-оn-Don, Russian Federation
lettresdaffaires@mail.ru

https://orcid.org/0000-0002-0863-7984

Importance This article speaks about the necessity of standardization of methods and techniques of management accounting for application of its results in theoretical and applied aspects.
Objectives The article aims to propose variants of unification of applied tools of management accounting and the main directions of grouping of these instruments.
Results Based on methodological possibilities of management accounting, the article proposes certain directions of standardization of management accounting tools for individual groups of accounting and management resource users at the stage of professional personnel training and in the use of its results in practice. At the legislative level, it is expedient to develop two regulations on management accounting: first, the professional standard of the accountant on management accounting for use in university training; second, methodological recommendations on management accounting for standardizing the terminology and universal tools of management accounting in the field of business management.
Conclusions Legislative recommendations on management accounting will help exclude opposite notions of density of educational process in training of professional personnel and provide business with a possible set of applied tools in the field of management accounting.

Keywords: management accounting, professional standard, knowledge, skills

References:

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  3. Sharovatova E.A. [System simulation management activities on the basis of the basic tools of management accounting]. TERRA ECONOMICUS, 2011, vol. 9, no. 3, part 2, pp. 96–98. URL: Link (In Russ.)
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ISSN 2311-9381 (Online)
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