The Concept of Management Accounting in Crisis Conditions

  • Aleksey Nikolaevich BOBRYSHEV Stavropol State Agrarian University, Russian Federation
  • Viktor Sergeevich YAKOVENKO Stavropol State Agrarian University, Russian Federation
  • Sergey Aleksandrovich TUNIN Stavropol State Agrarian University, Russian Federation
  • Victoria Samvelovna GERMANOVA Stavropol State Agrarian University, Russian Federation
  • Anatoly Yakovlevich GLUSHKO Nevinnomyssk Institute of Technology, Nevinnomyssk, Russian Federation

Abstract

The modern theory of accounting management does not fully explain the mechanisms of decision-making in conditions of non-standard behavior of economic agents, such as periods of hyperinflation, and distinct manifestations of stagnation and depressive phenomena in the economy. Regarding this, the article aims to reveal the theoretical basis of the formulation of the accounting management system in crisis conditions. Modern theory of accounting management is focused on the diagnosis of the internal environment for making management decisions, while negative factors of the external environment are beyond the scope of accounting and analysis. This makes it impossible to assess the impact of inflation, exchange rate fluctuations, volatility in the stock markets, depressive factors in the individual sectors of the economy, etc. This requires conceptual and theoretical justification techtologycal boundaries of the allocated subsystem in the context of interaction with the higher level system, the formation of structural components allocated to subsystems (functions, principles, objects, tasks), identify areas of improvement tools generated subsystem. The individual components of the concept of formation of anti-crisis subsystem of accounting management were formulated by the authors for the first time. Also, questions of regularities of development of accounting management and drawbacks of its methodology were concerned in the works of leading Russian scientists who are working in the field of development of accounting management. In this article the authors formulated their own point of view on a number of such controversial questions that represents a new vector for further adaptation of tools of management accounting to the realities of the domestic economy, as well as cyclic processes affecting it.

References

[1] Vakhrusheva, O. B. 2010. Management accounting in modern conditions of development: monograph. Odintsovo: Odintsovo Humanitarian Institute, 147 p.
[2] Accounting management. Accounting: Study Guide / group of authors, ed. by E. I. Kostyukova. – M.: KNORUS, 2014. 272.
[3] Gerasimova, L. N. 2011. Management accounting: theory and practice: textbook. Rostov n/D.: Phoenix.
[4] Ivashkevich, V. B. 2011. Accounting management accounting: textbook. 2-e Izd., revised and enlarged extra – M. : Infra-M, 576.
[5] Kerimov, V. E. 2003. Management accounting: textbook. M.: Dashkov and K.
[6] Drury, C. 2012. Management accounting for business decisions: textbook / trans. from engl. M.: UNITY-DANA, 655 p.
[7] Mizikovsky, I. E. 2006. The Genesis of management accounting in domestic enterprises. M.: Economics,
[8] Wrublewski, N. D. 2002. Management accounting production costs: theory and practice. M. : Finance and statistics.
[9] Glushkov, I. G. 2004. Management accounting in the modern enterprise / I. G. Glushkov. – M. : KNORUS; Novosibirsk : ECOR-book, 160 p.
[10] Nikolaeva, S. A. 2002. Management accounting: textbook. – M. : IBT-BINFA.
[11] Drury, C. 1997. Introduction to managerial and cost accounting: trans. from engl.; under the editorship of S. A. Tabarini. – M.: Audit, UNITY.
[12] Horgren, C. T., Foster J. 2004. Accounting: managerial aspect: trans. from engl. Edited by Y. V. Sokolov. – M. : Finance and statistics.
[13] Anthony, R., Rice, J. 1993. Accounting: situations and examples. Finance and statistics.
[14] Glushkov, I. G. 2004. Management accounting in the modern enterprise. KNORUS; Novosibirsk: ECOR-book, 160 p.
[15] Vasilyeva, L. C. 2007. Accounting management accounting: a practical guide. Eksmo, 320 p.
[16] Mansurov, P. M. 2010. Management accounting: study guide. Ulyanovsk: UlSTU, 175 p.
[17] Sanin, M. K. 2010. Management accounting: textbook. St. Petersburg :SPbSU ITMO, 80.
[18] Kaverina, O. D. 2003. Managerial accounting: systems, methods, procedures. Finance and Statistics 11: 57 – 60.
[19] Bulgakova, S. V. 2006. Management accounting: theory: monograph: Voronezh State University. – Voronezh: Publishing house of Voronezh State University, 160 p.
[20] Karpova, T. P. 2004. Management accounting. – M.: Uniti-DANA, 351 p.
[21] Bogataya, I. N. 2001. Strategic account ownership of the enterprise. A series of ‘50 ways’. Rostov n/D. : Phoenix, 320 p.
[22] Shigaev, A. I. 2010. Accounting and analytical support of value based management, Cauldron State University, 244 p.
[23] Sidorova, M. I. 2012. Methods of mathematical modeling in modern management accounting. Actual Problems of Social-Economic Development of Russia 1: 16 – 22.
[24] Vahrushina, M. A. 2014. Problems and prospects of development of Russian management accounting. international accounting 33(327): 12 – 23.
[25] Kostyukova, E. I., Yelchaninova, O. V. and Manzhosova, I. B. 2009. Peculiarities of the development of the budget and the organization of information flows in the budgeting system of the company. Scientific and Technical Bulletin of St. Petersburg State Polytechnic University. The Economic Science 2-1(75): 202 – 208.
[26] Manzhosova, I. B. 2009. Development of accounting and analytical support of the organization's activities based on the concept of controlling, Manzhosova I. B. Scientific and technical Bulletin of St. Petersburg State Polytechnic University. The Economic Science 1(71): 210 – 219.
[27] Schleicher, T., Walker, M. 2015 Are interim management statements redundant. Accounting and Business Research 45(2): 229 – 255.
[28] Davison, J. 2015. Visualising accounting: An interdisciplinary review and synthesis. Accounting and Business Research 45(2): 121 – 165.
[29] Butler, S.A. Ghosh, D. 2015. Individual differences in managerial accounting judgments and decision making. British Accounting Review 47(1): 33 – 45.
[30] Smith, J.A., Morris, J., Ezzamel, M. 2005. Organisational change, outsourcing and the impact on management accounting. British Accounting Review 37(4): 415 – 441.
[31] Bobryshev, A.N., Uryadova, T.N., Lyubenkova, E.P., Yakovenko, V.S., Alekseeva, O.A. 2014. Analytical and management approaches to modeling of the accounting balance sheet. Life Science Journal 11(8): 502 – 506. http://www.lifesciencesite.com.66.
[32] Bromwich, M., Hong, C. 1999. Activity-based costing systems and incremental costs. Management Accounting Research, 10(1): 39 – 60.
[33] Burns, J., Scapens, R.W. 2000. Conceptualizing management accounting change: An institutional framework. Management Accounting Research 11(1): 3 – 25.
[34] Ezzamel, M., Willmott, H. and Worthington, F. 2008. Manufacturing shareholder value: The role of accounting in organizational transformation. Accounting, Organizations and Society 33(2-3): 107 – 140.
[35] El'chaninova, O.V., Tatarinova, M.N., Grishanova, S.V., Germanova, V.S., Debeliy, R.V. 2014. Evaluation of Investment Activity of Rural Territory of the South of Russia. American-Eurasian Journal of Sustainable Agriculture 8(9): 7-10. http://www.aensiweb.com/AEJSA.
[36] Gerasimov, A.N., Gromov, E.I., Gulay, T.A. 2015. Forecasting the indicators of socioeconomic development of the North Caucasus federal district. Actual Problems of Economics 163(1): 243-253.
[37] Gerasimov, A.N., Gromov, Y.I., Levchenko, S.A., Grigorieva, O.P. and Oboturova, N.P. 2014. Features of the spatial socio-economic systems development in the North Caucasus Federal District. World Applied Sciences Journal 29 (5): 699-705.
[38] Taranova, I.V., Gunko, A.U., Alekseeva, O.A., Bunchikov, O.N., Kurennaya, V.V. 2015. Development of Methodical Approach on Identification of Cluster Forms of the Organization of Economy of the Traditional and Agrarian Region. Asian Social Science 11(14): 99 – 103.
[39] Tomilina, E.P., Glotova, I.I. and Kuzmenko, I.P. 2013. Development of Integration Processes in the Traditiona Sectors of Agriculture. Middle East Journal of Scientific Research, 13 (Socio-Economic Sciences and Humanities): 178-182.
[40] Bobryshev, A.N., Golchenko, Y.V., Kazakov, M.Y. 2014. Directions of municipal territorial and economic transformation in a monopolar highly urbanized region. Аctual Problems of Economics 2(152): 230 – 238.
[41] Sklyarov, I.Y., Sklyarova, Y.M., Latysheva, L.A., Podkolzina, I.M. 2015. Published by Canadian Center of Science and Education The Evaluation of the Agro-Business Resource Potential in Southern. Asian Social Science 11 (3): 305-312.
Published
2017-04-02
How to Cite
BOBRYSHEV, Aleksey Nikolaevich et al. The Concept of Management Accounting in Crisis Conditions. Journal of Advanced Research in Law and Economics, [S.l.], v. 6, n. 3, p. 520-527, apr. 2017. ISSN 2068-696X. Available at: <https://journals.aserspublishing.eu/jarle/article/view/925>. Date accessed: 21 apr. 2024.