DEFINING THE SUBJECT AND OBJECTS OF MANAGEMENT ACCOUNTING IN THE CONTEXT OF ACCOUNTING THEORY DEVELOPMENT
The current stage of management accounting development is characterized by the lack of balance between its theory and practical applications. One of the key features of this process is that management accounting theory along with its development in the context of the accounting theory and related sc...
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| Format: | Article |
| Language: | Russian |
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Government of Russian Federation, Financial University
2019-01-01
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| Series: | Учёт. Анализ. Аудит |
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| Online Access: | https://accounting.fa.ru/jour/article/view/75 |