Valdymo apskaitos pokyčiai žinių ekonomikos kontekste

LTNaujoje žinių ekonomikoje žinios yra svarbiausias turtas, kuris ne visada atsispindi organizacijos balanse. Straipsnio tikslas – atskleisti valdymo apskaitos sistemų ypatumus Lietuvos organizacijose. Žinių ekonomikos diktuojamos verslo sąlygos keičia informacinius vadovų poreikius. Kintantys informaciniai vadovų poreikiai nulemia valdymo apskaitos sistemos paskirties, turinio ir taikomo instrumentarijaus pobūdį, tačiau apskaitos sistemas keisti yra sunku, ir šis procesas vyksta lėtai. Remiantis empirinio tyrimo rezultatais galima teigti, kad valdymo apskaitos turimo ir taikomo instrumentarijaus pokyčius nebūtinai nulemia modernių valdymo apskaitos sistemų diegimas. Lietuvos organizacijose modernios valdymo apskaitos koncepcijos nėra plačiai taikomos, tačiau ABCM sistema yra labiau žinoma ir taikoma nei BSC. Organizacijos kintantiems informaciniams poreikiams tenkinti ieško savitų unikalių instrumentų, kuriuos (ne)grindžia teorinėmis idėjomis. Nors Lietuvos organizacijose valdymo apskaitos teikiama informacija yra labiau pritaikoma tradicinėse srityse, tačiau, kintant informaciniams vadybos poreikiams, keičiasi ir valdymo apskaitos sistemos. Joms būdinga: 1) orientacija į tikslią kaštų apskaitą ir valdymą; 2) veiklos matavimas ir vertinimas finansiniais ir nefinansiniais aspektais, tačiau šiuos poreikius organizacijos dažniau tenkina ne diegdamos populiarias, konceptualiai pagrįstas valdymo apskaitos koncepcijas, o kurdamos savitus unikalius instrumentus (rodiklius ar jų sistemas), kuriems būdingos populiarių teorinių koncepcijų prielaidos.Reikšminiai žodžiai: Žinių ekonomika; Valdymo apskaita; Veikla grindžiamos išlaidos; Knowledge economy; Management accounting; Activity based costing; Balanced scorecard.

ENKnowledge economy had formed new economic relations and global changes. Dynamic and competitive climate urges managers to perfect their skills in global orientation, strategic flexibility and quick response to changes as a prerequisite of working under ever-transforming conditions, where an organization should be in the state of continuous development, responding to new technologies, new markets, new businesses, and new people (employees and consumers). The above-mentioned business environment and information access alternates the nature of market competition as well as determines particular information demand. Quick response and flexibility could be achieved, only if decisions are based on timely and adequate information, knowledge and experience in managing the external business environment and internal capacities of an organization. The permanent accumulation of date and dissemination of it in an organization is performed by management accounting. Studies on organizational change, as a stimulus for management accounting changes, were aimed at determining volatile economic principles, which challenge changes in organizations and information demand, simultaneously considering its nature. One of the most contradictory results of those studies is the fact, that accounting systems are difficult to change, despite the influence of significant changes in operating environment putting tremendous pressure on accounting change. The scientific problem of this paper is formulated as following: Does volatile informational demand change the purpose, content and means of managemenf accounting systems in Lithuanian organizations?.The paper's aim is to disclose the peculiarities of management accounting systems in Lithuanian organizations under conditions of knowledge economy. The first part of this paper discusses peculiarities business environment under the conditions of knowledge economy. Short review of management accounting studies and modern management accounting systems is presented in the second part. The third part reviews the results of empirical research which was performed in 2003-2004 year. The main aim of the research was to disclose the peculiarities of management accounting systems in Lithuanian organizations. Postal questioner was undertaken to collect primary data in this survey. The research population is confined to Lithuanian organizations. The survey covers a total sample of over 200 organizations. The results of the research highlight the peculiarities of management accounting methods applications. Finally, limitations of the study and implications for future research are discussed. [From the publication]