Management Accounting Issues: Opinions and Comments

Abstract

Th e article focuses on the stationarity of the crisis in the development of the national management accounting system. Th e author presents his position on such trivial problems as the organization of management accounting and shortcomings of functioning methods of calculation and cost accounting. Th e projection on the situation of the postulates of the philosophy of science actualizes the transformation of generally accepted views on the current paradigm, in connection with which the defi nition of objects of management accounting is subject to revision and rethinking.