ВЪРХУ РАЗВИТИЕТО НА УПРАВЛЕНСКОТО СЧЕТОВОДСТВО (Втора част)
THE DEVELOPMENT OF MANAGEMENT ACCOUNTING
Author(s): Iliyana AnkovaSubject(s): Economy, Business Economy / Management, Accounting - Business Administration
Published by: Софийски университет »Св. Климент Охридски«
Keywords: management accounting; changes; factors; tools and techniques; accountants’ skills;
Summary/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.
Journal: Годишник на Стопанския факултет на СУ „Св. Климент Охридски“
- Issue Year: 16/2018
- Issue No: 1
- Page Range: 27-45
- Page Count: 18
- Language: Bulgarian