Информационно-аналитическая составляющая бизнеса: методология и практика
In the article the most significant milestones in the development of accounting thought in Italy are considered in terms of the formation of the modern concept of management accounting (MA). The core content of the Italian accounting school authors since the early Renaissance to the mid-twentieth century is compared with modern interpretations of the subject area and methodology of MA. In the theories and attitudes of theorists and practitioners highlighted the key elements relevant to MA objectives, functions, approaches. It is shown that the holistic nature of Italian theories leads to the interpretation of accounting as the general managerial science.
This article is devoted to the control environment in the context of the internal control system of the enterprise. The author defines the system of internal control, describes internal control elements. There is a detailed description of the elements of the control environment of the enterprise in the article. This article also contains information how to make control environment assessment.