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Currently, the use of traditional management accounting techniques such as traditional product costing is not meeting user needs for a variety of reasons. It has been claimed that traditional management accounting techniques are unable to satisfy the users of such techniques in terms of providing them with timely and detailed information. The use of management accounting techniques to support business processes, enabling competitive advantage and creating value is highly relevant for most businesses today. It also encourages the provision of capabilities to reduce cost and improve product quality, process flexibility, and build relationships "supplier-customer" and ultimately improve performance. The research has been done by investigating the contribution of the ease of use and usefulness to accept a change in the hospital management accounting system. All the hospitals (37 hospitals) in Jakarta constituted our population. A sample for this research used 23 management accounting system changes. Our research shows that hospital management accounting system changes are acceptable. The disagreement is related with the functional issues required to support the new system. Previous researchers argue that the delegation of decision rights (decentralization) can reduce the potential for resistance of management accounting innovation implemented in two ways: (a) by creating the environment which allows managers to ensure that their subunits are able to adapt to the new signals provided by accounting innovations and (b) by enabling subunit managers to become involved in the design of these systems., peer-reviewed

The article describes the current status of accounting as a multi-vector accounting, which was initiated by the segmentation of activities. For this purpose, the segmentation in accounting was analyzed on the example of international and Russian experience; expanded management needs in systemic replication of accounting information on various grounds were justified. The need of modern management for multiplying primary information once provided for the accounting as many times as management strategy and tactics requires is argued. It is proved that the pursuit of the alternative objectives concerning various management subjects is appropriately to be provided with the help of accounts and a double entry and not by "manual" sampling of information or by local software settings. In this connection, it is possible to assert a new status of accounting as a multi-vector system accounting, the characteristics of which are proposed by the authors of the article. In order to develop a unified approach to the multi-vector accounting organization and due to the requirement to differentiate its results for external and internal users, it is necessary to typify the multi-vector accounting under the management strategy and tactics. For this purpose, key points of the approaches to the selection of multi-vector accounting methods are highlighted, examples of management subjects as multi-vector accounting objects are given. As a result of the research, the authors proposed the key areas of multi-vector accounting within the framework of accounting and management accounting and substantiated the possibility of expanding the accounting resource on a systematic basis. Each of these accounting vectors assumes its own set of accounting information aggregation and specific ways of calculating the key indicators that facilitate receiving targeted information for modern management strategy and tactics support on a systematic basis. Multivector accounting will allow generating each management entity’s result and assessing each information segment’s potential., peer-reviewed

This article contains the description of accounting and management in Russian and international practice, the correlation of principles of standardisation directions upon forming of business management strategy and tactics. The necessity of multi-approach to the standardisation process of accounting is justified for developing the designated strategy and tactics. For this purpose, approaches to standardisation of management accounting in international practice are emphasised with examples of the USA and Russia. It is proposed to concentrate on the resolving problems of accounting standards—to gather accounting resources in development of management strategies and tactics. The examples are given, which are inclined to conclude, that the US approach to standardisation of management accounting is oriented more on assistance in decision-making within the area of management strategies. Based on the results of the research, authors offer main standardisation directions of management accounting in the Russian legislation and opportunities for an extension of the current assets of managerial accounting in the international accounting school. These directions involve description of specific techniques in management accounting; in order to maintain inner management tactics, allow extracting the targeted information on the systematic basis. For specification of accounting management possibilities, in the article, the main object of standardisation and key accounting’ techniques are pointed out, which are used to allow the data base to be classified into the profitability segments and the expenditures of business entities. This approach will permit the contribution of each object of management in total income of a company, to assess the functional potential of each manager for achievement of his or her target numbers that provide the confidence in management tactics on the path to the chosen strategy., peer-reviewed

The article is devoted to the problems associated with the formation and the improvement of accounting and analytical support framework when establishing the business entities’ integrated accounting and analytical managerial system for the value analysis purposes. According to the authors’ opinion, introducing the integrated accounting and analytical system is not only a certain way to improve the efficiency in the managerial decision-making sphere, but also an essential tool throughout the whole value analysis process as well as a tool to improve the qualitative measures of accounting and analytical data required for value analysis. Establishing the integrated accounting and analytical managerial system is an intensive factor to improve the whole analysis process and is intended to optimize the data flows in business entities. It also increases the analyticity of non-engineering and engineering data, that are used in value analysis group’ documents set. Tools that optimizing and structuring the data flows in business entities are analyzed in this article. They are as follows: applying the managerial accounting based on financial responsibility centers and the ad hoc software – i.e., modular database that collects and processes all data from business entity’s subdivisions and helps to create all types of value analysis’ working papers. The pattern of managing value analysis’ in- and out data flows within the integrated system is also revealed by the authors., peer-reviewed