Open AccessInterrelation of management accounting and internal control systems
Author(s) -
В В Крайнова
Publication year - 2021
Publication title -
naučnye problemy vodnogo transporta
Language(s) - English
Resource type - Journals
eISSN - 2713-1866
pISSN - 2713-1858
DOI - 10.37890/jwt.vi69.223
Subject(s) - management accounting , accounting information system , accounting , context (archaeology) , business , accounting management , control (management) , management control system , cost accounting , process management , knowledge management , computer science , paleontology , artificial intelligence , biology
The article substantiates the relationship between internal control and management accounting. In the course of the substantiation, the content of the definition of "management accounting" is specified in the context of the study of the role of the management accounting system in the information support of internal control; on the example of shipping companies, the information of management accounting for the purposes of internal control is systematized. A conceptual model of management accounting is constructed, the system-forming elements of the management accounting system are identified and clarified, each of which has control elements "embedded" in it.