SYSTEMATIZATION OF FACTORS OF ORIGIN AND DEVELOPMENT OF MANAGEMENT ACCOUNTING
S.A. Samusenko
Siberian Federal University, Prospect Svobodny, 79, Krasnoyarsk, Krasnoyarsk Territory, 660041
Keywords: теория бухгалтерского учета, предмет учета, метод учета, развитие управленческого учета, accounting theory, subject of accounting, accounting method, management accounting development
Abstract
The article considers a periodization of process of management accounting evolution based on main socio-economic factors of origin and development of management accounting. There are the three groups of factors. First group includes factors of productive human activities, a production systems and technologies, the second one consists factors of forms and systems of social relation, the third group deals with factors of economic development, and the forth group reflects a development of social sciences. This study also systematizes the main fields of theory and a practice of management accounting, developing under the influence of these groups of factors.
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