Akademik Məlumat İdarəetmə Sistemi
38th International Scientific Conference on Economic and Social Development, Rabat, Malta, 21 - 22 March 2019, pp.449-457
Management accounting research papers published in the post-Soviet countries are usually characterized by solving applied problems, in particular: research on the content, purpose, objects, functions, management accounting methods, its place in the management system, as well as organization and methodology. Only a small part of the work reflects the results of interesting studies of western authors on the theory of management accounting. Therefore, the aim of the study is to systematize the modern studies of foreign authors on the formation and development of management accounting theories in the international accounting space. The purpose of this article is to examine the various scientific findings currently available in the field of accounting theory and methodology, to show the essence of regulatory and positive accounting theories, their influence on the development of management accounting theories and identification of differences between theories and concepts of management accounting; between empirical and constructive approaches to their formation. The modern theories of management accounting developed by western scientists (theories of situational differences, agency theories, sociological and psychological theories) in the context of the general discourse of socio-economic sciences are systematized here. It has been shown that the constructivist theories, interdisciplinary approaches, and critical studies have become popularin the study of accounting. In conducting this study, methods of analysis, synthesis, synthesis, comparison, groupings, and a systematic approach were used. It is concluded that modern management accounting theories, developed in the direction of the regulatory accounting theory, should be considered as a logically justified stage of its change and formation as a socio-economic fact. These theories are aimed at the formation of fundamental principles and methods of management accounting for finding practical solutions. The theoretical and practical significance of the article is that the conclusions and proposals are aimed at positioning the role of management accounting not only as a method, position, strategy and tactic, but, to a greater extent, as an approach to organizing an enterprise information system that meets the requirements of a modern user and required for the preparation of integrated reporting.