International Accounting
 

Specifics of management accounting in project management

Vol. 21, Iss. 11, NOVEMBER 2018

Received: 21 August 2018

Received in revised form: 25 September 2018

Accepted: 28 September 2018

Available online: 16 November 2018

Subject Heading: Managerial accounting

JEL Classification: P40, P47, P49, P50, P51, P59

Pages: 1329–1339

https://doi.org/10.24891/ia.21.11.1329

Bobryshev A.N. Stavropol State Agrarian University (Stavropol SAU), Stavropol, Russian Federation
bobrishevaleksey@yandex.ru

ORCID id: not available

Agafonova N.P. Stavropol State Agrarian University (Stavropol SAU), Stavropol, Russian Federation
nelly.a1996@yandex.ru

ORCID id: not available

Subject Project management is a specific practice, requiring the information supply to make managerial decisions throughout the project phases. The research is initiated as project management in Russia still lacks sufficient a scientific-methodological and information underpinning. In the Western countries such a system proved to be effective and robust mechanism for managing business entities, thereby forming a new accounting area for accounting analysts.
Objectives The research is to identify the specifics in management accounting as part of project management principles.
Methods The theoretical and methodological underpinning relies upon proceedings of the Russian and foreign scholars in project management and management accounting, relevant publications in periodical. The research is based on the project and systems approaches, comparative and monographic methods.
Results We analyzed the dissemination of the project management system in business structures and scientific milieu. We identified distinctions of project-related activities as compared with the process-related ones, which directly influence accounting and analytical procedures. The article presents comparative characteristics of conventional and project-oriented management accounting. Furthermore, we reconciled tools for management accounting and information needs of the project team throughout the project management phases.
Conclusions and Relevance To implement the concept of project management completely, there should be a tool kit for finding information users need in accordance with relevant volume, quality and time limits. In this respect, management accounting tools should be adapted to the specific conditions of project activities for further research, development of a new accounting practice methodology and practical project management.

Keywords: project management, management accounting, accounting and analytical system, project, project management stage

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