MANAGEMENT ACCOUNTING IN THE GLOBAL WORLD: BETWEEN FUNCTION AND ROLE

UDC 338.2
DOI: 10.36871/ek.up.p.r.2022.09.02.006

Authors

Lyubov A. Tchaikovskaya,
Vladimir L. Kozhukhov,
Plekhanov Russian University of Economics, Moscow, Russia

Abstract

The processes of globalization, affecting all spheres of social and economic life, are also changing approaches to management accounting. One of the indicators and at the same time a consequence of this process is the emergence of global principles of management accounting.
The article provides an overview of modern approaches to understanding the functions and role content of management accounting. It is shown that in the context of globalization, when the basic ideas about management change, the role of management accounting will constantly expand.

Keywords

management accounting, globalization, global management accounting principle, function