Universal Journal of Accounting and Finance Vol. 9(4), pp. 548 - 564
DOI: 10.13189/ujaf.2021.090403
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Innovative Paradigm of Management Accounting and Development of Controlling in the Entrepreneurship


Alina Zh. Sakun 1, Iryna V. Perevozova 2, Olha H. Kartashova 3, Oleksandr S. Prystеmskyi 1,*, Andrii S. Mokhnenko 4
1 Department of Accounting and Taxation, Kherson State Agrarian and Economic University, Kherson, 73006, Ukraine
2 Department of Entrepreneurship and Marketing, Ivano-Frankivsk National Technical University of Oil and Gas, Ivano-Frankivsk, 76000, Ukraine
3 Department of Public Management and Administration, Kherson State Agrarian and Economic University, Kherson, 73006, Ukraine
4 Department of Finance, Accounting and Entrepreneurship, Kherson State University, Kherson, 73000, Ukraine

ABSTRACT

The article considers a comprehensive methodology of innovative paradigm of management accounting, which takes into account the functional design of information and analytical support of the innovation process that is the foundation for expanding tools and determinants of controlling in the socio-ecological and economic space of entrepreneurship. The maximum possible amount of organized information data is substantiated. It considers the individual features of the management accounting model for decision-making to form the determinants of controlling development with the probability of turning it into a strategic resource aimed at ensuring a stable business, taking into account socio-environmental and economic factors. The model of development of the innovative theory of the administrative account from a position of meaningful enrichment is presented. It is proved that the subject of management accounting with an innovative aspect is the process of managing transaction and innovation costs, which strengthen the development strategy of business entities. Indicators of management accounting, which is formed into a three-component part of business development – social, environmental, economic – as a basis for an integrated assessment of the level of activity of entities in a particular area or industry. A detailed veil of monetary and natural innovative components of management accounting with a focus on the past and future is presented. The intellectual resource and its derivative benefit - intellectual rent is proposed to study in the plane of the philosophy of human-centeredness and with an emphasis on professional knowledge in time, which is obtained by a person. The method of controlling effectiveness is substantiated, which forms a synergistic effect of interaction of functional components of controlling and coherence of their goals.

KEYWORDS
Management Accounting, Controlling, Entrepreneurship, Innovations, Innovation Costs, Functional Subsystems of Controlling

Cite This Paper in IEEE or APA Citation Styles
(a). IEEE Format:
[1] Alina Zh. Sakun , Iryna V. Perevozova , Olha H. Kartashova , Oleksandr S. Prystеmskyi , Andrii S. Mokhnenko , "Innovative Paradigm of Management Accounting and Development of Controlling in the Entrepreneurship," Universal Journal of Accounting and Finance, Vol. 9, No. 4, pp. 548 - 564, 2021. DOI: 10.13189/ujaf.2021.090403.

(b). APA Format:
Alina Zh. Sakun , Iryna V. Perevozova , Olha H. Kartashova , Oleksandr S. Prystеmskyi , Andrii S. Mokhnenko (2021). Innovative Paradigm of Management Accounting and Development of Controlling in the Entrepreneurship. Universal Journal of Accounting and Finance, 9(4), 548 - 564. DOI: 10.13189/ujaf.2021.090403.