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Role of Institutional Theory in Management Accounting Methodological Basis Formation


  • Iryna Sadovska

    () (Lutsk National Technical University)


The methodological basis of management accounting has been studied. In order to determine the management accounting methodologies the author has examined the classical approaches to understanding of its essence. The role of the new institutional economics in the process of its formation is revealed. A parallel between traditional and institutional approaches to the establishment and development of the management accounting methodology is drawn

Suggested Citation

  • Iryna Sadovska, 2012. "Role of Institutional Theory in Management Accounting Methodological Basis Formation," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 25-29, December.
  • Handle: RePEc:iaf:journl:y:2012:i:4:p:25-29

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    References listed on IDEAS

    1. Gaspar, J. & Vasconcelos, P.B. & Afonso, O., 2014. "Economic growth and multiple equilibria: A critical note," Economic Modelling, Elsevier, vol. 36(C), pages 157-160.
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    More about this item


    Institutional theory; methodological basis; management accounting;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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