THE DEVELOPMENT OF MANAGEMENT ACCOUNTING (Part one)

Iliyana Ankova ()
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Iliyana Ankova: Faculty of Economics and Business Administration, Sofia University St Kliment Ohridski

Yearbook of the Faculty of Economics and Business Administration, Sofia University, 2018, vol. 15, issue 1, 5-28

Abstract: The application of the historical and evolutional approach has made it possible to study the genesis of management accounting. From the survey, the bond between the development of the economic, social, cultural, etc. factors and the changes in management accounting and the tools it applies, has been concluded. Influenced by the environmental changes, the role of the management accountants shifts towards business partnership in decision-making.

Keywords: smanagement accounting; changes; factors; tools and techniques; accountants’ skills (search for similar items in EconPapers)
Date: 2018
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