Concept Of Management Accounting Research Articles

Research on the Problems and Countermeasures of Using Management Accounting Methods to Promote the Reform of State-owned Enterprises

This paper deeply discusses how to use the power of management accounting to promote the deepening of the reform of state-owned enterprises, and proposes effective solutions to the existing problems. The reform of state-owned enterprises, as an indispensable part of China's economic map, is of great importance. Management accounting, as a mature and efficient management tool, is gradually becoming an indispensable supporting force in the reform of state-owned enterprises. This paper provides an in-depth analysis of the unique role of management accounting in the reform of state-owned enterprises. We find that by introducing management accounting concepts and methods, we can effectively optimize resource allocation, improve decision-making efficiency, and inject new vitality into the reform of state-owned enterprises. The research results of this paper are of great significance for guiding the reform practice of state-owned enterprises and improving the operating performance of state-owned enterprises. We believe that with the help of management accounting, the reform of state-owned enterprises will be able to take more solid steps and contribute more to the sustainable development of China's economy.

Concepts of management accounting in the context of its definition and relation to the accounting essence

Subject. This article examines the present-day essential content of the category promoted by foreign professional associations, and assesses its compliance with the functionality used in the Russian Federation. Objectives. The article aims to find and describe the essential content of what is called Management Accounting in Russia and abroad due to the lack of a clear institutional scientific justification. Methods. For the study, we used general scientific methods of cognition, namely induction and deduction, analysis and synthesis, modeling, comparison, extrapolation, as well as the comprehensive, and functional-and-targeted approaches. Results. The article identifies and describes significant problems that underlie the versatility of the semantic content of the term Management Accounting. Conclusions and Relevance. The Global Principles of Management Accounting is a framework document that defines the principles of management based on accounting and analytical data, but not management accounting in the sense of collecting information and recording and summarizing it. It would be logical to break down the categories into accounting for management, that is management accounting, and management based on accounting data, that is analytical (accounting) management. Language (term translation) inconsistencies can also be considered a negative impact on the understanding of foreign documents. The results of the study of the subject and functional area of management accounting, presented in the article, are useful for continuing the discussion and understanding the semantic content of individual accounting categories.

Penerapan Disiplin Dan Motivasi Kerja Terhadap Kinerja Karyawan pada PT. Indomarco Prismatama Cabang Manyar Rejo

Employee performance is an important aspect in achieving company goals. Factors such as work discipline and work motivation play a key role in determining the quality of performance. This research focuses on PT. Indomarco Prismatama Manyar Rejo Branch is a consumer goods distribution company in Surabaya, Indonesia. Several problems identified included attendance not being on time, completion of work that was not on target, poor use of work equipment and a lack of discipline in work attitudes. These factors can hinder employee performance and therefore efforts are needed to increase work discipline and motivation. The literature review involves the concepts of management accounting, human resources (HR), work discipline, and work motivation to support an understanding of the factors that influence employee performance. The research method used is descriptive qualitative with a literature study approach. Data was collected through literature studies, including books, scientific articles and research journals as well as through interviews with PT employees. Indomarco Prismatama Manyar Rejo Branch. Data analysis was carried out qualitatively using an inductive method. The research method shows that the application of discipline and work motivation in companies needs to be improved. Employees stated that the implementation of discipline was still not strict enough and work motivation was not optimal. Based on interviews, recommendations for improvement involve clarifying work regulations, consistent supervision, fair rewards and punishments, creating a conducive work environment and employee training.

Innovations in scientific and practical approaches to the concepts of management accounting, excess costs and direct costs

Subject. This article discusses the problems of correct cost accounting and cost formation. Objectives. The article aims to conduct a critical analysis of the basic concepts' definitions, related to the field of accounting. Methods. For the study, we used general scientific research methods. Results. The article proposes an original interpretation of management accounting as a system that on the basis of information about the economic activity of the enterprise, ensures the adoption of well-grounded management decisions by managers of different levels. Conclusions. The results of the study can be used by financial workers in the process of documenting production costs.

THE BUSINESS MODEL OF THE ACTIVITY OF "WATER SUPPLY" ENTERPRISES AS AN OBJECT OF MANAGEMENT ACCOUNTING

In this article, as a new concept of management accounting, we will reveal the specific features of the formation of the business model of water management organizations, from the point of view of forming the structural operational and financial mechanisms of the organization's business model, its products and services, and the future development directions for achieving the strategic goals of the economic entity. is also aimed at presenting. Issues of analysis and evaluation in the context of macro-environmental factors to ensure the financial benefit of the organization are covered.

BUSINESS MODEL OF WATER MANAGEMENT ACTIVITY AS AN OBJECT OF MANAGEMENT ACCOUNTING

This article discusses the issues of disclosing the specifics of the formation of a business model of water management organizations as a new concept of management accounting.

Strategic management accounting within the system of integrated management of enterprises

Introduction. The paper develops recommendations for improving the methodology of strategic management accounting in the system of complex management of enterprises. The influence of the practice of strategic management accounting on the performance of logistics companies has been studied. The purpose of the paper is development of recommendations for improving the methodology of strategic management accounting in the system of complex management of enterprises. Results. Strategic management accounting is based on various elements, such as: the use of technology, the use of effective information and public policy. They are of crucial importance for the implementation of strategic management accounting in the practical activities of enterprises. It is proved that one of the concepts of strategic management accounting includes the following elements: technology, information and state policy. Partial least squares (PLS) modeling was used to analyze the collected data. A structural model of the influence of elements of strategic management accounting on the profitability of logistics companies is built. The results show that strategic management accounting practices had a significant positive relationship with supply chain performance, and supply chain performance had a significant positive relationship with logistics company profitability. Conclusion. The element Technology was found to have a significant positive relationship with supply chain performance with a value of 6.311. Increasing technology efficiency improves supply chain outcomes. Moreover, it was found that information also had a significant positive relationship with 6.872. In the same vein, it was investigated that public policy had a significant positive relationship with supply chain performance with a value of 3.246. Finally, supply chain performance had a significant positive relationship with logistics company performance with a t-value of 23.412. Prospects for further research are the study of the role of leadership in the competencies of managers and audit in strategic management accounting in order to eliminate the asymmetry of accounting information.

MODERN CONCEPTS OF STRATEGIC MANAGEMENT ACCOUNTING

The article considers the possibility or impossibility of using the main modern concepts of strategic management accounting, as well as its advantages and disadvantages in the context of each business entity. The study analyzes the main modern concepts of strategic management accounting presented in the works of foreign and domestic researchers in the field of strategic management accounting. By studying the development of the theory of the strategic management accounting system, it was concluded that the effective functioning of this system can only be achieved through the integration of strategic management and management accounting. The necessity of their introduction into the practice of economic entities in our country is substantiated. It has also been scientifically proven that each company should choose the necessary model of strategic management accounting, based on factors important for achieving its goals.

Розвиток концепції обліку в системі управління підприємством

The purpose of this article is to research and systematize existing approaches to understanding the essence of the concept of accounting in the management system in order to determine the current stage of its development. It has been substantiated that the concept of accounting should not be separated from the life of the economic object as a main link of the social economic reproduction and should fully incorporate the internal and systematic information needs of management, employees, and owners. It has been proved that the transformation of the economic environment, revolutionary changes in information technologies necessitate the development of accounting theory and, as a result, a change in accounting concepts. The implementation of the concept was investigated depending on the point of view from which they are considered: from a general point of view or from a point of view of a specific point of view. The circumstances that determined the content of the modern concept of accounting in the enterprise management system in Ukraine are analyzed. International concepts of management accounting, as the basis of accounting in the enterprise management system, were studied. The methodological tasks of the strategic management accounting have been clarified. It has been proven that management information support should be aimed at building such an accounting model in the management system, which allows harmonizing the goals of all participants, resources, personnel, their level of knowledge and motivation, aspirations and interests of external participants. The characteristics of integrated management efficiency systems based on strategic indicators, based on the compatible, consistent and coordinated use of tangible and intangible factors of business value creation, based on the accounting concepts of balanced cards (accounts) or strategic cards, were studied. It is proved that the identification of strategic indicators of activity efficiency and the creation of their integrated system should be carried out according to the process-module approach, which involves the grouping of homogeneous strategic indicators in a module according to the stages of economic processes, which will ensure the growing information needs of the management of the enterprise system.

THE IMPORTANCE, ROLE AND PLACE OF MANAGEMENT ACCOUNTING IN THE ENTERPRISE MANAGEMENT SYSTEM

The article discusses the concept and basic methodological provisions of management accounting, as well as its role and place in the cost management system and in the budgeting system. Currently, Western, domestic scientific and practical publications express various points of view on the essence, place and role of management accounting in the management system of financial and economic activities of companies. Management accounting is a value–adding process of continuous improvement of planning, design, evaluation and functioning of financial and nonfinancial information systems that guides management actions, motivates behavior, supports and creates cultural values necessary to achieve strategic, tactical and operational goals of the organization. The points of view of various scientists on management accounting are also considered. The authors propose to achieve any goals and formulate as a system of information flow in the form of management reports aimed at achieving any goal and making effective and operational decisions on this basis.

EVOLUTION OF ESSENCE OF MANAGEMENT ACCOUNTING

Although the term management accounting has been used around the world since the second half of the 20th century, and in Georgia, the scientists have been arguing about the essence of this phenomenon since about the 80s. Is it an independent science? Is it part of science that does not have an independent subject? This is pseudoscience, e.g., such a phenomenon does not exist at all and so on. The dispute is largely due to the reality of accounting science and practice in the specific countries. It would be a mistake to think of the management accounting as a novelty for the domestic economy. In the 1920s and early 1930s, the functions of accounting services were much broader than in the later years of Soviet rule. The accountant of that time was engaged both as in accounting and as in planning and analytical work. Along with development of the socialist economic system in the country and the strengthening of central planning, there was the gradual separation from the Accounting Service of the Planning and Financial Departments, with the transfer of part of the accounting authority to them. As a result, the activities of the accountant were actually reduced to the accounting of the facts of the economic life of the enterprise. As a result, the activities of the accountant were actually reduced to the accounting of the facts of the economic life of the enterprise. Historically, the development of management accounting in theory and practice has been accompanied by controversy. One of the issues to be discussed is the concept of management accounting: Or it is a field of economic work in the enterprise, which includes methods of reporting operations, analysis, planning, staff motivation, etc.; Or this activity may be limited to the functions of collecting and summarizing financial and non-financial information required by management; e.g., independent from economic analysis, planning, management, sociology, psychology, and etc. Examining the various sources of educational, methodological and scientific literature, you can find many definitions of management accounting, which indicates the lack of a unified methodological approach to the essence of management accounting. This is due to the uniqueness of the organizational basis for establishment of the management accounting system in each economic entity, which is largely determined by the characteristics of its activities and the requirements imposed on management by management information. With the development of technology and organization of production, with diversification of the products, improvement of organizational management structures, increased competition, the need for constant reduction of costs per unit of production, the organization’s management requires the new types of information generated through the management accounting subsystem. There have been used the several methods of obtaining the relevant literature, in particular the literature review is concept-oriented, or paradigm-oriented and not author-oriented: using a review of structured literature as a research method, this article addresses the following three research questions: How is the research on management accounting developing? What are the differences between modern accounting and accounting? What is the future of governance accounting, both in practice and in science? We identified the type of research and conducted the comprehensive literature search. The aim of the article is to explore and determine the evolution of the essence of management accounting, the key aspects of development. In the article is discussed the evolution of the development of management accounting, the distinguishing features between the accounting and management accounting, and understanding of the essence of management accounting is evaluated. Based on the bibliographic research and analysis of empirical materials, based on the opinions of experts, elaborated theoretical and materials, it was revealed that managerial accounting has its purpose, subject, objects, tasks and principles, which distinguishes it from accounting. In recent years, the term “management accounting” has become very popular, although there is still an ambiguous attitude in understanding its essence. The management accounting differs from the accounting primarily in that its data is intended not for external users (states, banks, business partners) but for internal “use”. The ultimate goal of management accounting is to help the manager make the right decisions. Therefore, if a simple (financial) accountant must strictly follow the reporting forms and instructions, then the management accounting specialist is free to choose the forms, methods and techniques of analysis, the main thing for him is to properly understand the essence of economic processes in the enterprise and give timely advice to the leader. Management accounting is nothing more than the management information support system. During the decades of its existence, the innate techniques and methods of management accounting have been developed and continue to develop, therefore, it has its own methodology. It can be described as the combination of two main subject areas: as a science; as a practical field of activity.

Comparing earnings management and creative accounting. A general review

Purpose: The aim of this article is to compare the concepts of earnings management and creative accounting and to determine their similarities and differences. Methodology/approach: In the study, it is assumed that earnings management and creative accounting are two different phenomena. A comparative study is carried out in three stages using theoretical study methods. In the first stage, by applying the genetic and historical approaches, the origin and development of earnings management and creative accounting are compared. The purpose of the comparison is to assess the ori-gins, period, and causes of earnings management and creative accounting, and to de-termine the differences in origin and the points of contact. In the second stage, the def-initions of phenomena are compared using comparative analysis methods. In the third stage, using comparative analysis and analogy methods, earnings management tech-niques and creative accounting methods are compared. Findings: The results of the study show that earnings management and creative ac-counting are two terms that describe the same phenomenon. To avoid confusion and ambiguity of the terminology, it is recommended that the term “earnings management” be used. Practical implications: By abandoning the term “creative accounting” and using only the term “earnings management”, a contradiction between the academic community and practitioners, as well as terminological confusion, would be eliminated. Originality/value: The terms “earnings management” and “creative accounting” are used in both different and similar contexts in the literature, and it is difficult to identify which actions describe earnings management and which ones describe creative account-ing. A comparative study of earnings management and creative accounting assists in solving the terminological problems in the literature.

The concept of the information field in the development of accounting science

Introduction. According to T. Kuhn’s theory of scientific revolutions, there are tendencies in modern accounting normative knowledge that lead to the accumulation of contradictions between the achievements of information sciences and imperfect practice of obtaining information resources for business. This indicates the need to develop a new accounting paradigm for the needs of post-industrial society.Goal is to develop a new concept of accounting science, in which the central place should belong to the theoretical basis formed on the basis of laws of philosophy, sociology, information theory, management theory, psychology, systems theory, expanding methods of collecting and processing business facts past, present, future position of the enterprise in a rapidly changing environment and adaptation to change, which contributes to its long- term existence.Research methods. The article uses not only those methods that are traditionally inherent in accounting, but also those borrowed from other sciences in order to expand the methodological apparatus of research accounting problems - the laws of dialectics, logic, historical and systematic methods, analysis, synthesis and more. The choice of methods involves the creation of the concept of management accounting based on the disclosure of the category of «information field» of the enterprise, which helps employees understand the management system, what additional information they need to manage and can generate for them accounting information service.The results of the author’s work are devoted to the problem of developing the structure of the concept of management accounting, as modern publications on this issue, in fact, are based on personal subjective ideas about management accounting models. Unfortunately, apart from general maxims regarding the organization and methods of accounting for costs and revenues in terms of structural units of the enterprise (cost centers), responsible persons (places or areas of responsibility), certain products and calculation methods, such publications do not provide any theoretical generalizations.It is time to develop, at least in the first version, the conceptual foundations of management accounting, given the typical structure of the information field, which can be adapted to the individual needs of specific enterprises.Perspectives for further research on the problems of management accounting are related to the definition of its boundaries and methods of regulation within the enterprise. This accounting should not be endowed with the prognostic function performed by strategic accounting in the controlling system. Its role is more modest - serving the information needs of managers of the operational level of management in real time.

EVOLUTION OF MANAGEMENT ACCOUNTING: ESSENCE AND PRINCIPLES

The article examines the theoretical and methodical aspects of the organization of management accounting, taking into account the conceptual-methodical and evolutionary aspects. The role of management accounting in the process of developing and making effective management decisions has been studied. The purpose of the article is to study the evolution of management accounting and generalize the approaches of domestic and foreign scientists to define the concept of management accounting. A well-structured and effectively functioning information system at the enterprise, which ensures effective management thanks to the use of reports prepared based on this system, is based on management accounting. The essence of management accounting is providing information that supports the implementation of the management process at its various levels. The demand for financial information from the management accounting system results from different decision-making and control situations arising under certain management conditions. Without it, rational management of the enterprise would be impossible. As a result of the conducted research, it was found that the introduction of management accounting at enterprises provides a complete picture of the enterprise's financial state and contributes to the adoption of effective and quick decisions. Thus, specific approaches of scientists regarding the interpretation of the concept of "management accounting" have confirmed that such accounting provides informational support to managers in decision-making, economic planning, and control over the implementation of the plan. Investigating the evolution of management accounting, it was found that it began to function in the 1970s. Its implementation at enterprises in those days contributed to changes in their organizational structures, which allowed companies to adapt to new operating conditions and stimulated the development of a new concept of development. It is also worth noting that management accounting is not mandatory at the moment, but is regulated independently by the management staff. Those enterprises that effectively use management accounting capabilities direct their efforts to find strategies for achieving business goals and choosing the most acceptable alternatives.

Does Environmental Management Accounting Matter in Promoting Sustainable Development? A study in Iraq

Purpose of this study is to examine the extent to which Iraqi industrial companies are aware of the concept of environmental management accounting (EMA), to examine the role of EMA in providing information that might influence decisions related to environmental protection and preservation of natural resources to contribute to the development of sustainable development. A sample of Iraqi industrial firms was surveyed by distributing a questionnaire to a random sample of the research community in the context of Iraqi firms. In addition, it also considers the social dimensions of sustainable development and the economy. The resolution data were analyzed using a statistical program (SPSS). When analyzing the data, the findings of the current study indicate that Iraqi industrial companies have an awareness of environmental management accounting concepts. In addition it provides information that contributes to the promotion of sustainable development. This study recommends the need to implement environmental management accounting (EMA) in Iraqi industrial companies because of its important role in providing information that leads to the reduction of negative environmental impacts resulting from the practice of its activities.

ПРИБЫЛЬ В СИСТЕМЕ СТРАТЕГИЧЕСКОГО УПРАВЛЕНЧЕСКОГО УЧЕТА И ОТЧЕТНОСТИ

The company's financial results are the main object of strategic accounting, control and regulation, the optimal formation of which contributes to the effective implementation of the company's mission, strengthening its competitive position and financial stability. This article presents a model of strategic accounting of financial results, focused on the principles of decentralization of managerial powers in the system of strategic management for the centers of financial responsibility. As a management structure, the center of the highest level of strategic management - the profit center-is designated. The structure of the profit center is developed, the format and content of the profit budget, the format and content of strategic reporting on the profit center are defined. The presented concept of strategic management accounting of financial results makes it possible to increase the efficiency of achieving the main goal of companies ' activities - maximizing profit and business capitalization.

Methodological Support for the Transfer Pricing Management and Intercompany Payments Control in the Management Accounting System of the Transport Holding Company

One of the factors in achieving national development goals of the Russian Federation is to address corporate-wide issues of the systemically important holding company OJSC “Russian Railways”. These issues include improving efficiency of resource consumption processes and managing the value chain. The purpose of the study is to develop methodological support for transfer pricing management and control of internal corporate settlements to address the specified issues. The methodological framework of the study is formed by management accounting concepts and legal support guidelines on strategic industry development of the Russian Federation. The study methodology based on the use of the methods of concept operationalization, structural analogy, induction, deduction, detailing, grouping ensures formation of the evidence base of obtained results of the study: the author-developed methodical support for transfer pricing management to justify the least expensive cost of the end-to-end technological process; classifier of additional accounts of the management accounting to prepare currently applicable internal regulations and organize the data. It is concluded that the obtained results of the study can serve as an effective tool for making strategic decisions to determine potential cost for the prospective value creation of systemically important transport companies.

Problematics of Creative Accounting and Earnings Management in the Context of the Development of Accounting Theories

The beginnings of accounting can be found even in the 14st century, when trade transactions began to be recorded in the books of account. To this day, accounting has evolved at certain stages, depending on goals were set for the accounting for that period. In the article after concluding the analysis of scientific sources the following are presented: the stages of accounting development, which were influenced not only by different Anglo-Saxon, Germanic and Latin accounting systems, but also by economic and political factors; the influence of accounting on the development of accounting theories is revealed. The concept of positive accounting theory, assumptions for manipulating accounting and the concept and application methods of earnings management and creative accounting are presented. Based on the research, a model of multi-paradigm approach is presented, in which the methodologies of normative and positive accounting theory can be fully applied. The proposed complexity of methodologies can help to solve not only the problems of creative accounting and earnings management, but also other problems of the 21st century. accounting issues.

Theoretical framework of accounting and analysis for value-based management

The concept of value-based management is one of the newest cost management technologies of an enterprise. Purpose of this paper: to justify that value-based management accounting and analysis will allow creating an information base for understanding the result of an enterprise activity from the standpoint of the actual value growth. Results: using the methods of analysis, the authors defined the concepts of value-based management accounting and analysis, and revealed their advantages as compared with the financial indicators of an enterprise organization for performance evaluation. Research applications: senior management and company managers can use the results achieved in this study for the effective development of an enterprise.

ИНФОРМАЦИОННО-АНАЛИТИЧЕСКАЯ МОДЕЛЬ СТРАТЕГИЧЕСКОГО УПРАВЛЕНЧЕСКОГО УЧЕТА КАК ИНФОРМАЦИОННОЙ ОСНОВЫ АНАЛИЗА УСТОЙЧИВОГО РАЗВИТИЯ

The article discusses development of information and analytical model, as an information basis for the analysis of sustainable development, based on the basic principles and assumptions of the concept of strate-gic management accounting. The proposed model allows to group accounting and analytical information in the context of the sustainable development goals into two blocks: a recreated module and an innovative de-velopment module, for the purpose of evaluating the implementation of the selected development strategy and preparing integrated reports.