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Management accounting and its place in the accounting system

Author

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  • Aneliya Galinova

    (University of Economics - Varna)

Abstract

Management accounting was established as a new direction in accounting from the 50-ies of the XX century. However, it is still debatable as to its nature, content and the place it occupies in the accounting system. The reason for this is that different authors interpreting different way of the term "management accounting". Namely the connection accounting - management creates differences in interpretation. A significant part of the authors emphasize the concept of accounting, others focus on management and the third part of it as a autonomous system. In this article we aim to establish a relationship of management accounting with other types of accountings and his place in the system of accounting.

Suggested Citation

  • Aneliya Galinova, 2017. "Management accounting and its place in the accounting system," Economics and computer science, Publishing house "Knowledge and business" Varna, issue 2, pages 36-49.
    • Handle: RePEc:kab:journl:y:2017:i:2:p:36-49
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    File URL: http://eknigibg.net/Volume3/Issue2/spisanie-br2-2017_pp.36-49.pdf
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