Problems of Implementing Strategic Managerial Accounting in Nonprofit Organizations

Larisa V. Egorova () and Roman A. Khalturin ()
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Larisa V. Egorova: Moscow State Medico-stomatological University A. I. Evdokimov
Roman A. Khalturin: Moscow State Medico-stomatological University A. I. Evdokimov

A chapter in Overcoming Uncertainty of Institutional Environment as a Tool of Global Crisis Management, 2017, pp 371-379 from Springer

Abstract: Abstract The article substantiates the necessity for implementing into the practice of nonprofit organizations the strategic managerial accounting for the purpose of improvement of results of their activities. Nonprofit nature of organizations of the third sector of economy, to which nonprofit organizations belong, cannot be an obstacle for implementing the management strategies. On the contrary, in the conditions of limited financing, search for sources of financing, consequences of economic crisis, and sanction policy, there arises a necessity for building the goals and tasks of nonprofit organizations and development of a wise strategy of management, its realization and correction in case of necessity. As strategic management has to expand the horizons of forecasting and create a possibility for timely reaction of organization to changes that take place in its external environment, it has to be implemented into the practice of work of nonprofit organizations (hereinafter, NPO)—especially actively for achievement of the set socially important goals. Besides, the article reflects the author’s stage-by-stage model of NPO economy and the concept of strategic managerial accounting for them.

Keywords: Nonprofit organizations; Strategic management; Strategic managerial accounting; Managerial accounting (search for similar items in EconPapers)
Date: 2017
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Persistent link: https://EconPapers.repec.org/RePEc:spr:conchp:978-3-319-60696-5_47

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DOI: 10.1007/978-3-319-60696-5_47

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