The concept of management accounting in the conditions of uncertainty and risk

Abstract

The relevance of the study is caused by the need to create a modified version of management accounting, adapted to the crisis conditions of the economy. In this regard, this article is aimed at identifying the features of the management accounting tools used in the conditions of economic crisis processes and the formation of the appropriate tools. When studying accounting and eco-nomic thought genesis, the authors prove the interrelation between cyclic processes in the econo-my and the formation of management accounting methodology. The method of the historical and logical analysis revealed the development factors of accounting and economic thought and established positive, negative, neutral, methodological, and conceptual effects of crisis processes in the economy. Using the theory of systems, the authors formed the management accounting conceptual content in the conditions of economic crisis processes. Using the accounting modeling method, the authors developed accounting system for crisis conditions. The work determined the management accounting development regularities, in particular, it identified and ranked the degree of management accounting prevalence in Russia (by sector, depending on the organization size and management legal forms). The work defines the main goals and management accounting subjects, as well as the most common and promising tools, which allowed to conclude the disparity between the estimated trends and the world experience of science development