ИСТОРИЧЕСКИЕ АСПЕКТЫ ВОЗНИКНОВЕНИЯ СТРАТЕГИЧЕСКОГО УПРАВЛЕНЧЕСКОГО УЧЕТА: ОБЗОР ОСНОВНЫХ ТЕОРЕТИЧЕСКИХ УЧЕНИЙ

Abstract

This article analyzes the development of strategic management accounting throughout modern history and the place of this science in the evolution of economic phenomena. The main goal of this study is to explain how changes took place in the economy, and how they influenced the development of certain tools of strategic management accounting, as well as to present the current state of the theories of this science, thus, the results can serve as a field for further research. for scientists. As part of our research, we analyzed the works of foreign scientists in the field of management accounting and tried to identify common directions in their scientific thoughts. As a result of the analysis, we were able to identify four main periods in the development of the science of management accounting, which were characterized by common features. In general, the following stages were presented by us: Traditional view, Theory of agency relations, Theory of circumstances and Strategic management accounting. We found that the Traditional Presentation phase lasted until the 1960s and was characterized by precise cost accumulation and standards-based systems. The Agency Theory phase lasted from the 1960s to the 1970s and was characterized by contracts between various parties in the firm. The Theory of Circumstances stage lasted from the 1980s to the 1990s, and was characterized by the fact that it was believed that universal rules were not suitable and each object should be studied individually. The stage "Strategic management accounting" lasts from the 1990s to the present and is characterized by taking into account the external environment. We noted that management accounting over the past two centuries has evolved and adapted to the requirements of a changing external environment.