SYSTEMATIZATION OF FACTORS OF ORIGIN AND DEVELOPMENT OF MANAGEMENT ACCOUNTING
Abstract
The article considers a periodization of process of management accounting evolution based on main socio-economic factors of origin and development of management accounting. There are the three groups of factors. First group includes factors of productive human activities, a production systems and technologies, the second one consists factors of forms and systems of social relation, the third group deals with factors of economic development, and the forth group reflects a development of social sciences. This study also systematizes the main fields of theory and a practice of management accounting, developing under the influence of these groups of factors.
About the Author
S. A. Samusenko
Siberian Federal University
Russian Federation
Russian Federation
PhD in Economics, Associate Professor, Department of Accounting and Statistics
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Review
For citations:
Samusenko S.A. SYSTEMATIZATION OF FACTORS OF ORIGIN AND DEVELOPMENT OF MANAGEMENT ACCOUNTING. Vestnik NSUEM. 2017;(2):148-161. (In Russ.)
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