Management Accounting as an Element of the Unified Information Space for Sustainable Digital Economy

Abstract

In the context of economic globalization and the global financial crisis, management accounting is becoming one of the accounting systems and analysis of the development of the most dynamic indicators. First, shocks to the external environment exacerbate the need for day-to-day management and performance of the organization, which requires, mainly, information about the cost incurred. In this regard, the importance of management accounting significantly increases. Second, International Financial Reporting Standards are now being actively produced and implemented worldwide. An increasing number of public enterprises send social and environmental reports to stakeholders and prepare integrated reports. The trend in the development of this type of report is that, during the presentation process, it becomes increasingly necessary to disclose information used by management for internal purposes. Nevertheless, despite the development of the theory and practice of management accounting in Russia, the most important scientific and methodological problems have not yet been solved. The terminological unity of management accounting has not been formulated. It is highly important for any science to interpret theoretical issues. Thus, it is necessary to define the subject, object, methods, and principles of accounting and management accounting, as well as their place in the management system of the organization and their relationship between each other and with other sciences.