Role of Management Accounting in Accounting in General

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Oleksandr Panadiy;
  • Journal: Accounting and Finance, issue 1 March, pages 37-43
  • Subject: accounting, financial accounting, management accounting, opportunism, institutionalization
    • jel: jel:M41

The article elucidates main scientific approaches to understanding of essence of management accounting. From scientific studies of domestic scientists it is concluded that most of them classify management accounting under competence of accounting in general. It is shown... View more
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    НЛТУ України. - 2014. - Вип. 24.2. - С. 316-324. 16. Williamson Oliver E. Behavioral Assumptions /

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