MANAGEMENT ACCOUNTING FROM THEORY TO PRACTICE

This paper describes the concept and characteristics of financial accounting, in general and particularly, it describes the concept and characteristics of management accounting, from the perspectives of various local and international authors. In the first part, the paper presents a brief history of the development of management accounting from the theoretical point of view and, in the second part, is a brief description of management accounting in practical terms. Research in the history of accounting and management accounting was for some time considered to be of low value (because it isn't perceived to be made "scientific") or as an approach of finding practical answers to current problems.