Makhmudov A.R.Russian Timiryazev State Agrarian University (RT SAU), Moscow, Russian Federation finansist.d@gmail.com ORCID id: not available
Subject The current economic situation worldwide sees a spiking growth in science-intensive production, including agriculture. This process engenders new approaches to data collection and use, various metrics, signifying the onset of a new evolutionary phase of management accounting, focusing on the innovative and investment concept. The effective information and analytical space requires to identify the cause-and-effect relationships of the innovative development and its properties, unveil principles, substance and contradictions, qualitative and quantitative changes in innovative processes triggered by the external and internal environment. Objectives The research substantiates key theoretical concepts for the strategic development of agricultural entities to determine the conditions and areas for expanding the management accounting of investment and innovation in agricultural entities. Methods The research is based on the systems and comprehensive approaches, logic, comparative and contextual analysis, synthesis, methods of generalization and specification, systematization, tables and graphs for data interpretation. The above methods allowed to trade patters and contradictions, difficulties in the analyzable subject and sum up the findings. Results As the strategic pool of data, the model for management accounting model unite constituents and lay the accounting and analytical basis for studying the state, development and efficacy of investment and innovation in agricultural entities. Conclusions and Relevance Having reviewed the totality of process-based and systemic differences of the analyzable methodological approaches from perspectives of the market conditions, I concluded that the innovative development has the complex and multivariate nature as a real social, organizational and economic phenomenon. It is also important to reflect the specific of certain innovative processes and results in accounting so as to meet systemic needs.
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