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Eurasia in the Post-pandemic Political and Socioeconomic Prospects Read chapter Read first chapter

2023 | OriginalPaper | Chapter

International Practice in the Organization of Management Accounting

Author : Liliya Filippova

Published in: Proceedings of Topical Issues in International Political Geography

Publisher: Springer International Publishing

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Abstract

This article describes the main stages of formation and development of management accounting. The specifics of formation and the factors that influenced the allocation of management accounting as a separate subsystem in the field of accounting are explained. A logical chain of development of management accounting concepts has been carried out. The author notes the features of the use of terms in different countries. The complexity of the translation, similarities and differences in interpretation, character and content were also noted. Analysis of interpretations of management accounting allows us to judge the influence on their content of historical, economic factors, national characteristics.
Particular attention is paid to the history of the emergence and formation of management accounting. Various points of view on the classification of stages of development of management accounting are given.
The article outlines both the main theories of cost management in the enterprise, and modern concepts of management accounting, which include: the theory of constraints, the just-in-time system, total quality management, operations-based management, benchmarking, balanced scorecard. In international practice, integrated systems are often used.
The influence of the processes of globalization and integrated internationalization of markets on the way of doing business by modern corporations is noted.
The main parameters of the development of the management accounting system for the successful functioning of the company have been determined. The importance of management accounting in the development of enterprise and the main advantages of its application are noted. Further prospects for the development of the management accounting system are indicated. The main ones are: adaptation of best practices, modernization of educational programs, further evolution of management and business tools, development of a methodological base.

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Metadata
Title
International Practice in the Organization of Management Accounting
Author
Liliya Filippova
Copyright Year
2023
Book
Proceedings of Topical Issues in International Political Geography

Print ISBN: 978-3-031-20619-1

Electronic ISBN: 978-3-031-20620-7

Copyright Year: 2023

DOI
https://doi.org/10.1007/978-3-031-20620-7_20

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