Problems and Prospects of Accounting Management in the Digital Economy
https://doi.org/10.26794/2408-9303-2020-7-5-6-14
Abstract
There is an active digitalization of the collecting processes, consolidating and analyzing business data in the modern economy. Against this background, many classical problems of managerial accounting still remain unresolved, among which the selection of cost objects, the search for optimal methods for calculating costs, and the integration of various types and levels of accounting among themselves. The goal of the paper is to reveal key features of management accounting development in modern enterprises. The methodological basis of the work is a systematic approach, reflected in the idea of management accounting as a multi-level system that combines methodological, organizational and infrastructural aspect. The result of the study is the disclosure of the imbalance problems associated with increased attention to higher levels of management accounting without deepening the study of lower levels of business data. There are proposed the following directions of management accounting development: further division of accounting objects; expanding the possibilities of solving the problems of calculating costs due to modern technologies; integration of cost accounting with process models, which maintained in companies today outside the framework of accounting management. The results may be of interest to researchers, practitioners in the financial management and IT fields
About the Author
A. U. Panakhov
Center of Information Technologies
Russian Federation
Andrei U. Panakhov — Analyst
Russian Federation
Andrei U. Panakhov — Analyst
References
1. Horngren C., Datar S.M., Rajan M. Cost accounting: A managerial emphasis. New Jersey: Prentice Hall. Upper Saddle River; 2012. 880 p.
2. Ghanbari M., Vaseli S. The role of management accounting in the organization. International Research Journal of Applied and Basic Sciences. 2015;9(11):1913–1915.
3. Vakhrushina M.A. Problems and prospects of managerial accounting development in Russia. Mezhdunarodnyi bukhgalterskii uchet = International Accounting. 2014;33(327):12–23. (In Russ.).
4. Wu M. Opportunities and challenges faced by management accounting in the era of “Internet Plus” and Big Accounting. In: Proc. 4th Intern. Conf. on Education, Management, Arts, Economics and Social Science (ICEMAESS2017). Atlantis Press. 2017:536–540. DOI: 10.2991/icemaess 17.2017.118
5. Jones T., Atkinson H., Lorenz A., Harris P. Strategic managerial accounting: Hospitality, tourism & events applications. Oxford: Goodfellow Publishers; 2012. 332 p.
6. Wadan R., Bensberg F., Teuteberg F., Buscher G. Understanding the changing role of the management accountant in the age of industry 4.0 in Germany. In: Proc. 52nd Hawaii Interna. Conf. on System Sciences. 2019:5817–5826. URL: https://scholarspace.manoa.hawaii.edu/bitstream/10125/60017/0577.pdf (accessed on 10.02.2020).
7. Shil N. Ch., Hoque M., Mahmuda A. Management accounting today: A perspective for tomorrow. AsiaPacific Management Accounting Journal. 2014;9(2):37–68.
8. Labyntsev N. T., Sharovatova E.A., Omelchenko I.A., Makarenko T.V. Tendencies of standardisation of management accounting in Russian and international practices. European Research Studies Journal. 2017;20(3B):45–60.
9. Suyts V.P., Baev A.B. Development of management accounting and economic analysis. Audit i finansovyi analiz = Audit and Financial Analysis. 2018;(1):415–420.
10. Ilysheva N. N., Lyapkina A. M. Is IFRS accounting data sufficient to build an effective management accounting system? Mezhdunarodnyi bukhgalterskii uchet = Intertational Accounting. 2011;172(22):2–7.
11. Novoseltseva G. A. Strategy of development of the organization as the basis for development of the system of management accounting (on the example of the agricultural enterprise). Sotsial’noekonomicheskie yavleniya i protsessy = Social-Economic Phenomena and Processes. 2012;41–42(7–8):118– 121. (In Russ.).
12. Yanushevskaya S.A. Benefits of management accounting on the basis of IFRS. Vestnik molodykh uchenykh Samarskogo gosudarstvennogo universiteta = Bulletin of Young Scientists of the Samara State Economic University. 2016;1(33):213–216. (In Russ.).
13. Gelinax U.J., Dull R.B., Wheeler P., Hill M.C. Accounting information systems. Boston, Massachusetts: Cengage Learning; 2017. 744 p.
14. Ivashkevich V. B. Problems of the theory of management accounting and control. Mezhdunarodnyi bukhgalterskii uchet = International Accounting. 2016;404(14):32–46. (In Russ.).
15. Pergl R., Babkin E., Lock R., Malyzhenkov P., Merunka V. Enterprise and organizational modeling and simulation. Tallinn: Springer International Publishing; 2018. 179 p. DOI: 10.1007/978–3–030–00787–4
16. Ulianova N.V. Procedure of poly-estimation of material assets: Practical application in bookkeeping and accounting. Audit and financial analysis. 2017;(1):52–59.
17. Zhang Q., Dong X., Huang R. The application of resources consumption accounting in an enterprise. In: Proc. 2nd Intern. Conf. on Artificial Intelligence, Management Science and Electronic Commerce (AIMSEC), Dengleng; 2011:2481–2484.
Review
For citations:
Panakhov A.U. Problems and Prospects of Accounting Management in the Digital Economy. Accounting. Analysis. Auditing. 2020;7(5):6-14. (In Russ.) https://doi.org/10.26794/2408-9303-2020-7-5-6-14
Views:
2069
.png)
.png)
Email this article 
