Strategic Management Accounting: Legal Aspects and Practical Significance
Abstract
The article considers the issues of substantiation and development of strategic management accounting model focused on the British-American concept. Management accounting is to give top management answers to the questions about real income and real expenses of their business, about the amount of actually earned profit, on total assets of the organization, the composition of the assets, and owners’ equity at any given time. In this regard, a problem turns up in submitting existing accounting information to the relevant consumers in those formats which are necessary for each of them. To make this information accessible each consumer should be prepared for its perception and use in managerial decision-making to the extent necessary. To achieve this objective in the course of the study a task was formulated: to describe the current status and features of strategic management accounting formation in the world practice and in the Republic of Kazakhstan; to justify the objective prerequisites for the formation of management accounting elements, by systematizing development stages of organizational and methodological foundations of its functioning.References
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[40] Stukov, S. A. 1993. Cost accounting and control system. Finance and Statistics.
[41] Taylor, F. W. 1911. The Principles of Scientific Management. http://www.eldritchpress.org/fwt/t2.html.
[42] Vakhrusheva, O. B. 2011. Management Accounting. Textbook. Dashkov and Co.
[43] Vakhrushina, M. A. 2000. Management Accounting. Finstatinform LLC, MTsUPL LLC.
[44] Vakhrushina, M. A. 2010. Management accounting. Finstatinform LLC, MTsUPL.
[45] Vakhrushina, M. A. 2011. Strategic Management Accounting. A full course of MBA. Reid Group.
[46] Vakhrushina, M. A. 2007. Management Accounting. A textbook for university students enrolled in economic specialties. 6th edition. Omega-L.
[47] Vakhrushina, M. A., Sidorova M. I., and Borisova, L. I. 2011. Strategic management accounting: MBА Full Course. Reid Group.
[48] Ward, K. 2002. Strategic Management Accounting. Translated into Russian. Olymp-Business.
[49] Zeff, S. A. (2006). Political lobbying on accounting standards – national and international experience. In C. Nobes and R. Parker (Eds.), Comparative international accounting (9th ed., pp. 189–218). Upper Saddle River: Prentice-Hall.
[50] ZRK 234-3. 2007. Law of the Republic of Kazakhstan ‘On accounting and financial reporting’ dated 28.02.2007 N 234-3. http://base.spinform.ru/show_doc.fwx?rgn=15233
[51] ZRK-Law of the Republic of Kazakhstan dated March 29, 2016 No. 479-V ‘On introducing amendments and addenda to some legislative acts of Kazakhstan on the issues of reducing allowing documents and simplify licensing procedures’. http://online.zakon.kz/Document/?doc_id=39879187#pos=1;-263
[2] Anderson, H. B., Caldwell, J. C, and Belverd, E. N. 2004. Accounting Principles. Translated into Russian. 2nd ed. Series on International Accounting and Auditing. Finance and Statistics.
[3] Anthony, R. N., and Reece, J. S. 1993. Accounting: Situations and examples. Finance and Statistics.
[4] Bogataya, I. N. 2001. Strategic Management Accounting of Enterprise. 50 Ways Series. Fenix.
[5] Carnegie, A. 2015. 16 Timeless Lessons on Leadership and Business from Steel Tycoon and Philanthropist Andrew Carnegie. http://magazine- mn.com/news/16_timeless_lessons_on_leadership_and_business_from_steel_tycoon_and_philanthropist_andrew_carnegie/2015-04-07-202.
[6] Chumachenko, N. G. 1971. Accounting and analysis of the industrial production of the United States. Finance.
[7] Corsi, K., and Mancini, D. 2012. The Impact of Law on Accounting Information System: An Analysis of IAS/IFRS Adoption in Italian Companies. p 502.
[8] Drury, C. 2003. Cost and Management Accounting: An Introduction. Translation into Russian. Unity.
[9] Drury, C. 2015. Management and Cost Accounting. 6th edition. Translation into Russian. Unity-Dana.
[10] du Plessis, J. J. et al. 2012. German Corporate Governance in International and European Context. Springer-Verlag Berlin Heidelberg. DOI: 10.1007/978-3-642-23005-9
[11] Dyusembaev, K. Sh. 2002. Audit and analysis in the financial management system. Ekonomika.
[12] Gantt, H. L. 1913. Work, Wages, and Profits. Reprinted in 2009. Cornell University Library.
[13] Garrison, R. H., Noreen, E. W., and Brewer, P.C. 2012. Managerial Accounting for Managers. 12th edition. Translation into Russian. Piter.
[14] Gilde, E.K. 1970. Models of regulatory accounting organization in industry. Finance.
[15] Horngren, C. T., and Foster, J. 2010. Accounting: Administrative aspect. Translated into Russian. Finance and Statistics.
[16] Kerimov, V. E. 2005. Strategic Accounting. A textbook for university students enrolled in Finance and Credit, Accounting, Analysis, Audit specialties. Omega-L.
[17] Königsgruber, R. 2009. A political economy of accounting standard setting. Journal of Management and Governance, 14(4): 277-295. DOI: 10.1007/s10997-009-9101-1
[18] Macintosh, N. B. 2010. Management Accounting and Control Systems: An Organizational and Sociological Approach. John Wiley and Sons.
[19] Mescon, M. H., Albert, M., and Khedouri, F. 1988. Fundamentals of Management. Translation from English. Harpercollins College Div.
[20] Moriarity, S., and Allen, C. P. 1991. Cost accounting. 3d ed. John Wiley and Sons.
[21] Naribayev, K. N. 1979. Management Accounting Organization in the USA. Finance.
[22] Nazarbayev, N. A. 2010. President's Message: New Decade - New Opportunities, New Economic Growth. http://www.akorda.kz/ru/addresses/addresses_of_president/poslanie-prezidenta-respubliki-kazakhstan-n-a-nazarbaeva-narodu-kazakhstana-29-yanvarya-2010-goda_1340624693
[23] Nazarova, V. L. 2014. Strategic management accounting and its role in enterprise management. Monograph. Avrasy Press.
[24] Nikolayeva, O. Ye, and Shishkova, T. V. 2003. Management Accounting. 4th Edition. Editorial URSS.
[25] Nikolayeva, O.Ye., and Alekseyeva, O. V. 2008. Strategic management accounting. LKI.
[26] Nikolayeva, S. A. 1993. Features of accounting of costs in market conditions: the system of ‘direct costing’: Theory and Practice. Finance and Statistics.
[27] Paliy, V. F. 2003. Management accounting – internal information system. Accounting 2, 57-59.
[28] Paliy, V. F. 2006. Management accounting costs and revenues (with elements of financial accounting). INFRA-M.
[29] Paliy, V. F., and Vander Weele, R. (Eds.). 1997. Management Accounting. INFRA-M.
[30] Pindyck, R., and Rubinfeld, D. 2011. Microeconomics. Translated into Russian. Piter.
[31] Radostovets, V. V., and Schmidt, O. I. 2000. Theory and industry specific accounting. Almaty: Centeraudit Kazakhstan.
[32] Radostovets, V. K., Radostovets V. V., and Schmidt, O. I. 2002. Enterprise accounting. 2nd ed. Centeraudit Kazakhstan.
[33] Satubaldin, S. S. 1980. Accounting for the cost of production in the US industry. Moscow: Finance.
[34] Satubaldin, S. S. 2003. Accounting system transit economy. Selected scientific papers. Almaty. GAUAR 2.
[35] Shchenkov, S. A. 1969. Accounting in industry. Finance.
[36] Sheremet, A. D. 2002. Management accounting. Textbook. Moscow: FKB-Press.
[37] Sheremet, A. D., Kondrakov N. P., and Shapiguzov, S. M. 2000. Management accounting. Textbook. FKB-Press.
[38] Sokolov, Y. V. 2011. Management accounting. Infra-M, Magistr Publishing.
[39] Sokolov, Y. V., and Pyatov, M. L. 2003. Management accounting: how to understand. Accounting, 7: 53-55.
[40] Stukov, S. A. 1993. Cost accounting and control system. Finance and Statistics.
[41] Taylor, F. W. 1911. The Principles of Scientific Management. http://www.eldritchpress.org/fwt/t2.html.
[42] Vakhrusheva, O. B. 2011. Management Accounting. Textbook. Dashkov and Co.
[43] Vakhrushina, M. A. 2000. Management Accounting. Finstatinform LLC, MTsUPL LLC.
[44] Vakhrushina, M. A. 2010. Management accounting. Finstatinform LLC, MTsUPL.
[45] Vakhrushina, M. A. 2011. Strategic Management Accounting. A full course of MBA. Reid Group.
[46] Vakhrushina, M. A. 2007. Management Accounting. A textbook for university students enrolled in economic specialties. 6th edition. Omega-L.
[47] Vakhrushina, M. A., Sidorova M. I., and Borisova, L. I. 2011. Strategic management accounting: MBА Full Course. Reid Group.
[48] Ward, K. 2002. Strategic Management Accounting. Translated into Russian. Olymp-Business.
[49] Zeff, S. A. (2006). Political lobbying on accounting standards – national and international experience. In C. Nobes and R. Parker (Eds.), Comparative international accounting (9th ed., pp. 189–218). Upper Saddle River: Prentice-Hall.
[50] ZRK 234-3. 2007. Law of the Republic of Kazakhstan ‘On accounting and financial reporting’ dated 28.02.2007 N 234-3. http://base.spinform.ru/show_doc.fwx?rgn=15233
[51] ZRK-Law of the Republic of Kazakhstan dated March 29, 2016 No. 479-V ‘On introducing amendments and addenda to some legislative acts of Kazakhstan on the issues of reducing allowing documents and simplify licensing procedures’. http://online.zakon.kz/Document/?doc_id=39879187#pos=1;-263
Published
2016-10-08
How to Cite
NAZAROVA, Vera et al.
Strategic Management Accounting: Legal Aspects and Practical Significance.
Journal of Advanced Research in Law and Economics, [S.l.], v. 7, n. 4, p. 870-886, oct. 2016.
ISSN 2068-696X.
Available at: <https://journals.aserspublishing.eu/jarle/article/view/163>. Date accessed: 08 may 2024.
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