Management accounting and its place in the accounting system
Management accounting was established as a new direction in accounting from the 50-ies of the XX century. However, it is still debatable as to its nature, content and the place it occupies in the accounting system. The reason for this is that different authors interpreting different way of the term...
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Knowledge and business
2017-05-01
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Series: | Ikonomika i Kompûtʺrni Nauki |
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Online Access: | http://eknigibg.net/Volume3/Issue2/spisanie-br2-2017_pp.36-49.pdf |
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doaj-e85e7e1cbc1a49b8ae5e6e16b48897c02020-11-24T22:46:46ZbulKnowledge and businessIkonomika i Kompûtʺrni Nauki2367-77912367-77912017-05-01323649Management accounting and its place in the accounting systemAneliya Galinova0University of Economics - VarnaManagement accounting was established as a new direction in accounting from the 50-ies of the XX century. However, it is still debatable as to its nature, content and the place it occupies in the accounting system. The reason for this is that different authors interpreting different way of the term "management accounting". Namely the connection accounting - management creates differences in interpretation. A significant part of the authors emphasize the concept of accounting, others focus on management and the third part of it as a autonomous system. In this article we aim to establish a relationship of management accounting with other types of accountings and his place in the system of accounting.http://eknigibg.net/Volume3/Issue2/spisanie-br2-2017_pp.36-49.pdfmanagement accountingcost accountingindustrial accountingfinancial accounting |
collection |
DOAJ |
language |
Bulgarian |
format |
Article |
sources |
DOAJ |
author |
Aneliya Galinova |
spellingShingle |
Aneliya Galinova Management accounting and its place in the accounting system Ikonomika i Kompûtʺrni Nauki management accounting cost accounting industrial accounting financial accounting |
author_facet |
Aneliya Galinova |
author_sort |
Aneliya Galinova |
title |
Management accounting and its place in the accounting system |
title_short |
Management accounting and its place in the accounting system |
title_full |
Management accounting and its place in the accounting system |
title_fullStr |
Management accounting and its place in the accounting system |
title_full_unstemmed |
Management accounting and its place in the accounting system |
title_sort |
management accounting and its place in the accounting system |
publisher |
Knowledge and business |
series |
Ikonomika i Kompûtʺrni Nauki |
issn |
2367-7791 2367-7791 |
publishDate |
2017-05-01 |
description |
Management accounting was established as a new direction in accounting from the 50-ies of the XX century. However, it is still debatable as to its nature, content and the place it occupies in the accounting system. The reason for this is that different authors interpreting different way of the term "management accounting". Namely the connection accounting - management creates differences in interpretation. A significant part of the authors emphasize the concept of accounting, others focus on management and the third part of it as a autonomous system. In this article we aim to establish a relationship of management accounting with other types of accountings and his place in the system of accounting. |
topic |
management accounting cost accounting industrial accounting financial accounting |
url |
http://eknigibg.net/Volume3/Issue2/spisanie-br2-2017_pp.36-49.pdf |
work_keys_str_mv |
AT aneliyagalinova managementaccountinganditsplaceintheaccountingsystem |
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1725683895649697792 |