MANAGEMENT ACCOUNTING IN THE CONTEXT OF MANAGERIAL CONTROLAPPROACHES


Author: Professor Dr. Nikolay Kolev (Burgas Free University)

Keywords: managerial control; management accounting; approaches; interaction

In this manuscript discusses the interaction between management accounting and managerial control, especially on the impact of the approach of managerial control over the tasks of management accounting. This interaction is viewed at: behavioral control, control over the results, process monitoring and control through mutual and self. They are given practical examples and formulated conclusions that would prove useful both for designers and for operators with systems for managerial control and management information systems.

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