Institutional approaches to the management accounting classification

Serebryakova, T.Yu.; Biryukova, O.A.; Кондрашова, О Р

doi:10.24891/ia.21.2.204

Cited by 8 publications

(1 citation statement)

References 2 publications

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“…-16 - To become relevant and match ESG needs accounting must be updated, this matter has been under consideration by scientists for quite a long time. There were expressed the ideas of creating integrated accounting system [14], unified accounting system [15], business accounting [16], integrated accounting and analytical system [17]. M. Vakhrushina [18] highlighted the management accounting title role in the integrated reporting preparation.…”

Section: Accounting In the Information Support Of Corporate Reportingmentioning

confidence: 99%

Accounting Transformation for ESG Reporting in The Sustainability Agenda

Odintsova

2019

Economics

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For sustainability, the transparent information environment is exceptionally substantial. One of the most common global practices that allows us to achieve this goal has become corporative ESG-reporting. The existence of numerous sustainable reporting and ESG-rating systems complicates the process of its harmonization, but progressively moving to synchronize them is already underway. To describe the organization's contribution to sustainable development and long-term ability to generate value, ESG reporting should be grounded on a relevant and complete information base. Hence, a question arises as to whether accounting can act as a source of this reporting information, or whether additional alternative sources of data are required. Specifics of accounting subject field and procedures limits the non-financial reporting composing based only accounting-produced data. Believing accounting remains the main reporting information supplier, it is reasonable to revise its substantial field, and methodological approaches to provide proper ESG information. The objective of the study is to analyze the ongoing changes in corporate reporting, assess their impact on the accounting subject, identify directions for accounting update in the ESG agenda to ensure sustainable development. The paper dwells to expand the accounting conceptual

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Section: Accounting In the Information Support Of Corporate Reportingmentioning

confidence: 99%

Accounting Transformation for ESG Reporting in The Sustainability Agenda

Odintsova

2019

Economics

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Innovative Calculating of Products in Industry Enterprises

Mizikovsky

Polikarpova

Kuznetsov

et al. 2022

Sustainable Agriculture

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Management analysis as part of the internal control environment

Serebryakova

2020

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Subject. Being a type of the economic analysis, management analysis has not been discussed in the scientific and methodological literature for a long time. Management analysis has an ambiguous function within analytical methods. The contemporary business community clearly prioritizes accounting and analytical techniques by goal. As for the management analysis, its main goal is not always defined, though it relates to the controlling function of governance. That is the subject of the article. Objectives. I provide the rationale that management analysis goals be better understood for purposes of management and internal control. Methods. The study relies upon general methods of research. Using the systems approach and logic summary, I sorted prevailing points of view on the definition of management analysis. Modeling helped sum up the main conclusions. Results. Management analysis was found to serve for management purposes. As long as entities treat their managerial goals as a set of related tasks to be controlled, management analysis seems a means of internal control over the goals and managerial tasks to be accomplished. Conclusions and Relevance. Considering the management analysis in terms of corporate governance, the entity should remember that it is inseparable from control as the critical function of governance. On the contrary, management analysis goals totally depend on control objectives, which are set to help managers understand the extent to which the goals and tasks have been achieved at all levels and by functional departments. The findings are designated to unfold theoretical views on control and its accounting and analytical framework. Management analysis should be understood, since the management needs to choose specific analytical techniques depending on managerial business goals. Therefore, target benchmarks and mechanisms are set to monitor them. The findings can be used for scientific and practical purposes of internal control.

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Institutional approaches to the management accounting classification

Cited by 8 publications

References 2 publications

Accounting Transformation for ESG Reporting in The Sustainability Agenda

Accounting Transformation for ESG Reporting in The Sustainability Agenda

Innovative Calculating of Products in Industry Enterprises

Management analysis as part of the internal control environment

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