from 01.01.2020 to 01.01.2022
Moscow, Moscow, Russian Federation
This article analyzes the fundamental principles and practices of the study of management accounting, highlighting its essence, goals and unique characteristics. Supported by the points of view of various researchers, the author comes to original conclusions that enrich the understanding of this key process in the business environment. Special attention is paid to management accounting as an integral part of the broad context of integrated accounting. This approach is also discussed in detail in the article, focusing on improving the efficiency and reliability of information obtained through this method. The main purpose of this study is to identify the main points of view on the concept of integrated accounting and its components, including financial, tax and management accounting. To achieve this goal, various basic methods are used, such as logical generalization, analysis and information collection. These methods allow us to identify differences in views that are characteristic of various researchers who have considered the issue of management accounting. Special attention is also paid to the distinction between the concepts of integrated accounting and integrated reporting. The article also analyzes the most effective approaches to accounting, aimed at achieving maximum savings in time and resources while ensuring data accuracy. It should be emphasized that this analysis focuses on the importance of reporting, management accounting and integrated accounting in the context of the functioning of enterprises.
reporting, management accounting, integrated accounting, enterprise reporting
1. Gan'shina, E. Yu. Vzaimosvyaz' vybora napravleniy investirovaniya s posleduyuschimi ekonomicheskimi rezul'tatami i strategiey ustoychivogo razvitiya organizacii / E. Yu. Gan'shina, I. L. Smirnova, S. P. Ivanova // Vestnik Rossiyskogo ekonomicheskogo universiteta imeni G.V. Plehanova. - 2021. - T. 18, № 3(117). - S. 56-65. - DOIhttps://doi.org/10.21686/2413-2829-2021-3-56-65. - EDN NQHGIF.
2. Ivanova, S. P. Koncepcii upravleniya chelovecheskimi resursami organizacii / S. P. Ivanova, A. I. Myasoedov // Aktual'nye problemy sovremennoy nauki: vzglyad molodyh uchenyh : Materialy Mezhdunarodnoy nauchno-prakticheskoy konferencii. Materialy Kruglogo stola, Groznyy, 29-30 maya 2020 goda. - Groznyy: Chechenskiy gosudarstvennyy pedagogicheskiy universitet, 2020. - S. 372-377. - EDN IIRHLG.
3. Ivanova, S. P. Novye podhody k modelyam upravleniya intellektual'nym kapitalom / S.P. Ivanova, A. I. Myasoedov // Ekonomika. Sociologiya. Pravo. - 2021. - № 4(24). - S. 35-42. - EDN CQCRXY.
4. Ivanova, S. P. Siti-menedzher protiv gosudarstvennogo administratora v sovremennom ekonomicheskom i social'nom razvitii na primere Rumynii / S. P. Ivanova, A. I. Myasoedov // Ekonomika. Sociologiya. Pravo. - 2023. - № 3(31). - S. 9-18. - DOIhttps://doi.org/10.22281/25421697-2023-02-03-09-18.
5. Myasoedov, A. I. Mnogourovnevaya sistema ocenki finansovogo sostoyaniya organizaciy / A. I. Myasoedov, M. V. Radosteva // Krymskiy nauchnyy vestnik. - 2019. - № 4(25). - S. 64-76. - EDN RWVFUI.
6. Myasoedov, A. I. Ocenka kompetenciy sotrudnikov na raznyh urovnyah upravleniya / A. I. Myasoedov, S. P. Ivanova // Zhurnal sociologicheskih issledovaniy. - 2022. - T. 7, № 1. S. 17-27. - EDN YUVXFH.
7. Myasoedov, A. I. Sliyaniya i pogloscheniya organizaciy: epistemologicheskie aspekty / A.I. Myasoedov // Nauchnyy rezul'tat. Tehnologii biznesa i servisa. - 2021. - T. 7, № 1. S. 72-83. - DOIhttps://doi.org/10.18413/2408-9346-2021-7-4-0-7. - EDN GBQCUE.
8. Myasoedov, A. I. Formirovanie kreativnosti kak professional'nogo navyka sovremennogo menedzhera / A. I. Myasoedov // Zhurnal sociologicheskih issledovaniy. - 2021. - T. 6, № 1. - S. 52-56. - EDN DSTARA.
9. Pryazhnikov, N. S. Psihologiya truda : uchebnoe posobie dlya studentov vysshih uchebnyh zavedeniy, obuchayuschihsya po napravleniyu "Psihologiya" i psihologicheskim special'nostyam / N. S. Pryazhnikov, E. Yu. Pryazhnikova ; N. S. Pryazhnikov, E. Yu. Pryazhnikova. - 6-e izd., ster.. - Moskva : Akademiya, 2012. - (Vysshee professional'noe obrazovanie. Psihologiya). - ISBN 978-5-7695-8992-8. - EDN QYELIV.
10. Pryazhnikov, N. S. Psihologiya truda i chelovecheskogo dostoinstva : uchebnoe posobie dlya studentov vysshih uchebnyh zavedeniy, obuchayuschihsya po napravleniyu i special'nostyam psihologii / N. S. Pryazhnikov, E. Yu. Pryazhnikova ; N. S. Pryazhnikov, E. Yu. Pryazhnikova. - 4-e izd., ster.. - Moskva : Akademiya, 2007. - (Vysshee professional'noe obrazovanie. Psihologiya). - ISBN 978-5-7695-4123-0. - EDN QXRJHR.
11. Pryazhnikova, E. Yu. Problema professional'nogo stanovleniya lichnosti / E. Yu. Pryazhnikova, T. A. Egorenko // Sovremennaya zarubezhnaya psihologiya. - 2012. - T. 1, № 2. - S. 111-122. - EDN PCSMXT.
12. Pryazhnikova, E. Yu. Proforientaciya : uchebnoe posobie dlya studentov vysshih uchebnyh zavedeniy, obuchayuschihsya po napravleniyu i special'nostyam psihologii / E. Yu. Pryazhnikova, N. S. Pryazhnikov ; E. Yu. Pryazhnikova, N. S. Pryazhnikov. - 2-e izd., ster.. - Moskva : Akademiya, 2006. - (Federal'nyy komplekt uchebnikov. Uchebnoe posobie). - ISBN 5-76953076-6. - EDN QVIIWT.
13. Radosteva, M. V. K voprosu o proizvoditel'nosti truda / M. V. Radosteva // Nauchnye vedomosti Belgorodskogo gosudarstvennogo universiteta. Seriya: Ekonomika. Informatika. - 2018. - T. 45, № 2. - S. 268-272. - DOIhttps://doi.org/10.18413/2411-3808-2018-45-2-268-272. - EDN USCRQQ.
14. Radosteva, M. V. Proizvoditel'nost' truda: osnovnye tendencii i klyuchevye faktory razvitiya na sovremennom etape / M. V. Radosteva // Ekonomika i menedzhment sistem upravleniya. - 2018. - № 3-1(29). - S. 162-172. - EDN GZSVLC.
15. Teoriya organizacii / D. N. Zemlyakov, M. N. Sidorov, L. S. Babynina [i dr.]. - Moskva : Obschestvo s ogranichennoy otvetstvennost'yu "Izdatel'stvo "KnoRus", 2020. - 426 s. ISBN 978-5-406-07162-5. - EDN BNSDZJ.
