Management accounting: professional activity and educational standards
Keywords:
management accounting, management analysis, accounting, information model, educational standards for management accountingAbstract
The aim of the article is to identify the main trends in the development of management accounting in the practice of domestic enterprises and justify the development of corresponding educational standards, providing the formation of students' conscious perception of management accounting as a field of interdisciplinary research and practice.
Material and methods. The methodological basis of the study was formed by the works of domestic and foreign scientists, as well as information sources on the organisation of management accounting at the enterprises of the Republic of Belarus. We used general scientific methods, including analysis and synthesis, abstraction and generalisation, induction and deduction, comparison. In addition, empirical research methods were used, including observation, study and analysis of open sources of the Internet, methods of further statistical processing of the collected analytical material.
Results. In the course of the research, the main trends in the development of management accounting at enterprises of various types of economic activity were studied. The demand for this direction was substantiated in the simultaneous absence of an unambiguous interpretation, a unified approach to understanding and the regulatory and legal basis for the definition of content. The tasks of creating educational standards for training specialists in the field under study, which will allow developing the necessary competences and professional skills of students, are formulated.
Conclusion. The conducted research has confirmed the demand for management accounting technologies at the enterprises of different types of economic activity. It is argued that at the present stage of development the management accounting system is a high hierarchical level of the enterprise information model, requiring a wide range of competences of the process participants, which allowed to determine the basis and general directions of the educational process in the studied area.
References
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