INTERNATIONAL EXPERIENCE IN ORGANIZING MANAGEMENT ACCOUNTING
Main Article Content
Abstract
Management accounting is an important part of the organization's management system, playing a key role in decision-making and planning. The development of management accounting in foreign countries has a significant impact on the development of modern practices in various sectors of the economy. The article examines foreign experience in organizing management accounting, highlights key approaches and methods used in different countries, as well as their impact on management efficiency. The main attention is paid to practical examples and features of the applied accounting and reporting methods.
Article Details
References
Kaplan, R. S., & Norton, D. P. (1996). The Balanced Scorecard: Translating Strategy into Action. Harvard Business Press.
Almquist, R., Grossi, G., van Helden, G. J., & Reichard, C. (2013). Public sector governance and accountability. Critical Perspectives on Accounting, 24(7–8), 479–487. https://doi.org/10.1016/j.cpa.2012.11.005
Horváth, P. (2006). Controlling (11th ed.). München: Verlag Vahlen. Publisher: Vahlen Management Literature.
Shank, J. K., & Govindarajan, V. (1993). Strategic Cost Management: The New Tool for Competitive Advantage. Free Press.
Guilding, C., Cravens, K. S., & Tayles, M. (2000). An international comparison of strategic management accounting practices. Management Accounting Research, 11(1), 113–135. https://doi.org/10.1006/mare.1999.0120
Developed by the author
Nielsen, C., Bukh, P. N., & Mouritsen, J. (2010). Managing intellectual capital in Scandinavian firms: The implications for management accounting. Journal of Intellectual Capital, 11(4), 495–512.
Susilawaty, T. E., & Lubis, N. I. (2023). Evolution of management accounting practices: A literature review. Enrichment: Journal of Management, 13(3), 1686–1694. https://doi.org/10.35335/enrichment.v13i3.1511