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The Effectiveness of Reserves Development to Increase Effectiveness in Agricultural Organizations: Economic Assessment Read chapter Read first chapter

2021 | OriginalPaper | Chapter

Developmental Prospects of Management Accounting in Russia

Authors : Nelly P. Agafonova, Elizabeth A. Medvedeva, Alexey A. Serdyukov, Andrew A. Kempf, Olga G. Kalashnikova

Published in: The Challenge of Sustainability in Agricultural Systems

Publisher: Springer International Publishing

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Abstract

This study aims to identify the scale of application of the management accounting system and its elements in the practical activities of economic entities that are part of a complex socio-economic system of the region and the state. The paper compares the opinions of accounting and scientific workers regarding the priority of the functioning of individual management accounting tools, aimed at ensuring sustainable development of the economy. The research purpose is formulated based on the relevance and scientific validity of continuous monitoring of the dynamics of distribution and implementation of management accounting and its components to identify promising development areas in Russia. The key research method is the questioning of respondents (accounting workers and scientists). The authors identified management accounting technologies of interest to accounting and scientific workers. They are budgeting, management reporting, forecasting, management analysis, and accounting of certain cost activities.

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Metadata
Title
Developmental Prospects of Management Accounting in Russia
Authors
Nelly P. Agafonova
Elizabeth A. Medvedeva
Alexey A. Serdyukov
Andrew A. Kempf
Olga G. Kalashnikova
Copyright Year
2021
Book
The Challenge of Sustainability in Agricultural Systems

Print ISBN: 978-3-030-72109-1

Electronic ISBN: 978-3-030-72110-7

Copyright Year: 2021

DOI
https://doi.org/10.1007/978-3-030-72110-7_29

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