The genesis of accounting and economic thought in the context of the development of management accounting

Abstract

In the conditions of economic growth of the socio-economic system, the principles and tools of management of business structures will differ, which determines the need for the development of management accounting methodology in an unstable external environment. Today, they cause a contradiction between the development and successful application of effective technologies and management accounting tools, on the one hand, and the insufficiency of their content for use in conditions of crisis processes in the economy of business entities, on the other. The scientific and practical need to develop the concept of management accounting in the conditions of crisis processes in the economy, the lack of its theoretical and methodological and organizational and methodological justification determine the problem area and the relevance of the topic of scientific research.