The article elucidates main scientific approaches to understanding of essence of management accounting. From scientific … studies of domestic scientists it is concluded that most of them classify management accounting under competence of accounting … in general. It is shown that the first institutional factors concomitant with division of general theory of accounting …

UK picture house and to consider the role of the accounting document as a medium through which both local and broader …. Findings – The analysis of the box office ledger illustrates the potential value of an accounting document as a source of … the conception of what constitutes accounting, shapes the perception of contemporary strategic management accounting …

Purpose – The paper aims to discuss the current development of sustainability accounting research, the identification … of critical and managerial paths, and to assess of the future of sustainability accounting and reporting. Design …/methodology/approach – The paper is a review of recent literature in sustainability accounting. Findings – Assessment of recent literature leads …

accounting practices played a significant role in improving performance in one company. Design/methodology/approach – The company …

impacts on firms:1) they have eliminated the old accounting model that information and knowledge is expensive ; 2) they have …

Management of enterprise accounting, strongly connected to taxation does not always contribute to the efficiency … accounting rules, the principles of tax law before the law accountable. If the economic reality of the established accounting … between the established accounting rules and tax were not related, based on their analysis and finding ways of harmonizing the …

mirroring of time-space bound metrics and numbers in management accounting (MA) and other cognitive frames. Design …

Purpose – The purpose of this paper is to present and analyze the opinions of a number of editors of accounting … journals on the value they attach to the practical relevance of management accounting research and the potential role of … this special issue. Findings – The journal editors do not regard a lack of practical relevance in management accounting …