The Place of Management Accounting in the Formation of Integrated Reporting
( Pp. 283-287)

The purpose of the research. The activities of enterprises in the currently established business environment are difficult and high risk, therefore, it is necessary to form a common strategy that provides the information necessary for management decision-making. Information support for enterprises, depending on the specifics of the information collected, is provided by specialists in various industries. The source of the main information about the financial position and activities of the entity is accounting. However, not only is information collected, identified, processed, but also generated a significant value for individual groups of information users on the basis of accounting. In this regard, the article defines the role of management accounting in the construction of an integrated model. Furthermore, the necessity of control accounting in business planning is presented for making important, effective economic decisions of the subject in the future and the direction of its current development. In the creation of complex reporting for stakeholders, models consisting of several blocks that add their own characteristics found their expression.

Mussipova L. K. The Place of Management Accounting in the Formation of Integrated Reporting // ECONOMIC PROBLEMS AND LEGAL PRACTICE. 2023. Vol. 19. № 1. P. 283-287. (in Russ.)

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management accounting, accounting, information, planning, integrated reporting, sustainability reporting, environmental accounting, social accounting..