Institutional approach to the development of managerial accounting
Journal Title: Науковий вісник Полтавського університету економіки і торгівлі. Серія "Економічні науки" - Year 2018, Vol 3, Issue 88
Abstract
Annotation. The subject is peculiarities of managerial accounting business entities in the formation of neoinstitutional and institutional accounting theory. The purpose of the study: on the basis of development of managerial accounting to discover its new perspectives by applying the principles of neoinstitutional and institutional theory. Methodology of research. The methodological basis of the article is the provisions of the institutional and neoinstitutional theory. In the process of research methods of induction and deduction, analysis and synthesis were used - for disclosing the modern essence of management accounting; associations and analogies – to study the laws governing the development of managerial accounting; empirical research - to study the characteristics of its organization at the enterprise level. Findings. Interpretation of managerial accounting as a direction of science and practice accounting for the use of creative approaches in the process of its implementation and reporting to improve the decision-making process. Practical value. The development of managerial accounting in the context of neoinstitutional and institutional accounting theory is characterized by the reflection of the manifestation of certain forms of organization of relations between business entities in the process of entrepreneurial activity, formal and informal limits of the behavior of participants in economic processes, its assistance in satisfying the interests of users of accounting information, which allows deepening the theoretical bases of research and modeling management accounting.
Authors and Affiliations
D. Holovina, О. Karpenko, V. Mukovoz
Keywords
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