Role of Institutional Theory in Management Accounting Methodological Basis Formation

Iryna Sadovska ()
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Iryna Sadovska: Lutsk National Technical University

Oblik i finansi, 2012, issue 4, 25-29

Abstract: The methodological basis of management accounting has been studied. In order to determine the management accounting methodologies the author has examined the classical approaches to understanding of its essence. The role of the new institutional economics in the process of its formation is revealed. A parallel between traditional and institutional approaches to the establishment and development of the management accounting methodology is drawn

Keywords: Institutional theory; methodological basis; management accounting (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2012
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