Управленческий учет как глобальная учетная наука

ABSTRACT The problem of effi cient putting the results of theoretical research in management accounting into practice and the further ways of its development are in the focus of attention of the international academic community. For our country these problems are of special importance. Their successful resolving depends on the viability and the potential of science «Managerial accounting», the contribution of scientists to its innovative enrichment, and can produce an immediate impact on improving the competitiveness of Russian companies. Referring to analysis of process of formation and development of management accounting in Russia the article justi fi es the priority of broad interpretation of managerial accounting and its perception as a global accounting science.The author suggests the defi nition of management accounting, introduces the following additional management accounting principles: the principle of correspondence between the business models and information technologies; the principle of conformity of the real and remote control of the management accounting