CHALLENGES OF MANAGEMENT ACCOUNTING IN CONDITIONS OF GLOBALIZATION

  • B. Koleva
  • O. Gjorgieva-Trajkovska
  • V. Georgieva Svrtinov

Abstract

In terms of global growth and development, parallel to that are also developing and implementing the effective standards for accounting operations, taking into account the practice of financial management in companies among most countries, including those relating to serious problems in international business, particularly multinational companies and international investors. All this is realized as a process of reducing differences between national systems and standards of most countries. The research paper is the role and importance of modern or global concept of understanding the financial position of Macedonian companies in terms of instituting the International Accounting Standards and the challenges of management accounting. Accelerator, pervasive phenomenon, growth manifesting, bad business and financial conditions of the Macedonian companies still impose the necessity of finding optimal solutions, in order to harmonize national standards with international accounting. Overall, the aim of research of this paper will be the globalization process on the standardizing accounting management. Specifically, we will consider the importance of the effective accounting work and the factors that condition differences between national sets of standards and international.


 

Published
Feb 19, 2018
How to Cite
KOLEVA, B.; GJORGIEVA-TRAJKOVSKA, O.; GEORGIEVA SVRTINOV, V.. CHALLENGES OF MANAGEMENT ACCOUNTING IN CONDITIONS OF GLOBALIZATION. Меѓународна научна и практична конференција „Управување со развојот на економските регионални системи“, [S.l.], p. 318-323, feb. 2018. Available at: <http://js.ugd.edu.mk/index.php/urers/article/view/2173>. Date accessed: 21 apr. 2018.