Budovich Yu.I.Financial University under Government of Russian Federation, Moscow, Russian Federation JBUDOVICH@fa.ru
Importance The article addresses the reasons of information redundancy of operational and accounting records for enterprise management in Russia. Objectives The research aims to prove that the redundancy of accounting information for enterprise managers is largely driven by the existence of competition between operational accounting and accounting for managers' demand for their information. Methods The study employed a dialectical method and a historical approach. Results The research revealed that the redundancy of managerial accounting information and its permanent increase are largely explained by the existence of competition between operational accounting and accounting for managers' demand for accounting information. The findings can be used as a basis for further research of the competitive struggle between the two types of accounting at enterprises, and as a substantiation of the need for measures to end this struggle and integrate the two types of accounting. Conclusions Operational and accounting records at enterprises and relevant accounting sciences are not interested in the integration of the two types of accounting activities at enterprise. It is evidenced by the entire historical process of their development. This means that the struggle between them may be terminated only by the State, and theoretical framework for the accounting reform should be developed by a fundamental economic science, namely the economic theory.
Keywords: operational recording, accounting, competition in the recording
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