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ИСТОРИКО-ФИЛОСОФСКИЕ ПРЕДПОСЫЛКИ СТАНОВЛЕНИЯ БУХГАЛТЕРСКОГО УПРАВЛЕНЧЕСКОГО УЧЕТА// ACADEMY JOURNAL ISSN 2733-0923, no. 9(11) (November 20, 2018)/ Chief Editor Susan Belih /Open European Academy of Public Sciences : Tallinn, Estonia, 2018 - P. 9-26

Author

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  • Kudryashov, Alexander

    (Open European Academy of Public Sciences)

Abstract

В данной статье рассматривается история управленческого учета и контроля, не претендуя на исчерпывающий характер. Цель состоит не в том, чтобы зайти слишком далеко в исследовании истории управленческого и бухгалтерского учета, а в том, чтобы дать обзор того, как управленческий учет и контроль эволюционировали с течением времени. Это направлено на то, чтобы выявить, где текущие проблемы систем управленческого контроля находят свое происхождение и образуют единое целое. С этой целью данная статья построена вокруг трех тем, которые охватывают три эпохи и области мышления в понимании управленческого учета. This article discusses the history of management accounting and control, without claiming to be exhaustive. The aim is not to go too far in exploring the history of management and accounting, but to provide an overview of how management accounting and control has evolved over time. This aims to identify where the current problems of management control systems find their origin and form a coherent whole. To this end, this article is structured around three themes that cover three eras and areas of thought in understanding management accounting.

Suggested Citation

  • Kudryashov, Alexander, 2018. "ИСТОРИКО-ФИЛОСОФСКИЕ ПРЕДПОСЫЛКИ СТАНОВЛЕНИЯ БУХГАЛТЕРСКОГО УПРАВЛЕНЧЕСКОГО УЧЕТА// ACADEMY JOURNAL ISSN 2733-0923, no. 9(11) (November 20, 2018)/ Chief Editor Susan Belih /Open European Academy of Pu," OSF Preprints vcp5h, Center for Open Science.
    • Handle: RePEc:osf:osfxxx:vcp5h
    DOI: 10.31219/osf.io/vcp5h
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