International Accounting

Accounting for managers or assessing the risk of lack of demand for accounting data

Vol. 21, Iss. 1, JANUARY 2018

Received: 23 May 2017

Received in revised form: 2 October 2017

Received in final form: 10 December 2017

Accepted: 22 December 2017

Available online: 16 January 2018


JEL Classification: А22, М40, М41

Pages: 54–64

Suprunova E.A. Omsk State Transport University, Omsk, Russian Federation

ORCID id: not available

Subject The article reviews the practicability of expanding the knowledge and skills of the new generation of managers to explain the underlying factors impacting their study of accounting or problems associated with a lack of demand for accounting data on the part of managers.
Objectives The aim of the study is to analyze the development of managerial accounting integration into the enterprise management system and assess the risk of the lack of demand for accounting data by managers of different levels.
Methods Using the method of comparison, systematization and generalization, I analyzed scientific publications on management functions and the importance of financial and managerial accounting for managers. The study also employs a questionnaire survey and construction of graphs for further discussion on the requirements for job applicants for the position of a manager.
Results The results of the study are of research and practice nature. They can be used to revise the curriculum of universities to improve the quality of training the graduates majoring in management.
Conclusions One of important indicators of enterprise economic security is a qualitative organization of accounting system (financial and managerial accounting) and the interaction of all structural units, especially managers at various levels, in efficient use of information flows. Therefore, it is crucial to assess the risk associated with the lack of demand for accounting data by managers at various levels.

Keywords: accounting, managerial accounting, risk, lack of demand


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