Valdymo apskaitos turinio klausimu

LTStraipsnio tikslas – atlikti užsienio ir lietuvių autorių valdymo apskaitos vadovėlių ir mokomųjų priemonių turinio analizę. Straipsnyje analizuojami anksčiau atliktų (1985-2001 m.) valdymo apskaitos turinio tyrimų rezultatai. Taip pat pateikiama kai kurių 2002-2010 m. laikotarpio užsienio ir lietuvių autorių knygų turinio analizė. Vertinamas knygų turinio atitikimas ir valdymo apskaitos studijų dalyko sandai Lietuvos aukštosiose mokyklose. Straipsnyje daroma išvada, kad būtina tęsti valdymo apskaitos turinio tyrimus, įtraukiant įvairių pasaulio šalių autorių išleistų valdymo apskaitos vadovėlių ir mokomųjų knygų analizę. [Iš leidinio]Reikšminiai žodžiai: Analizė; Analizė ir tyrimas; Sandai; Tyrimas; Valdymo apskaita; Valdymo apskaitos turinys; Analysis; Analysis and research; Management accounting; Management accounting content; Of management accounting content; Research; Syllabuses.

ENInformation of management accounting is essential for planning and controling the company's or its departments' activity as well as for evaluating the existing and future business strategy, for intending activity tactics and for making managerial decisions. It is assumed that under the conditions of the expansion of economic relations the importance of management accounting will increase. Therefore, it is important to define strict borders of the management accounting field, to determine the need of information to be prepared and to set the goals of its usage. In view of that, it is important to analyze contents of management accounting books of various authors and to prepare the general model of the content. The research of the contents of management accounting textbooks and schoolbooks carried out in 1985-2010 has revealed fundamental differences: the quantity of topics, their titles, the sequence, the scope and consistency of the explanation regarding certain issues vary. These differences are also recognized in syllabuses of management accounting course prepared by lecturers of Lithuanian universities.It is essential to continue researches of contents of management accounting textbooks and schoolbooks. It is relevant to include the analysis of more books written by authors from different countries. Such research would help to determine the margins of the management accounting field, i.e. to establish management accounting as one of the most important matters of economics, management and administration sciences and studies. [From the publication]