This study reflects the results of reconsideration of scientific views and searches of new approaches in modern interpretation of development of management accounting methodology. The main conclusion is the fact that development of general concept of long-term development of perspective scientific researches in the sphere if management accounting, directed at provision of management systems of Russian companies with kay types of economic activities, may become not only key impulse for depolarization of scientific views and basic element of system of their coordination but also will provide scientific support of applied value. Basing on assessment of key parameters of reformation of accounting in Russia against the background of adoption of informational and communicative technologies into real sector of economy, we suggest the solution for a range of applied tasks, aimed at effective application of technical and technological achievements in the sphere of automatization of management accounting and elimination of theoretical and methodological asymmetry of scientific thoughts' development in this sphere of investigations.
- Concept of development
- Depolarization of scientific views
- Informational space
- Management accounting
ASJC Scopus subject areas
- Business and International Management
- Strategy and Management