MANAGEMENT ACCOUNTING AS A TOOL OF INFORMATION SUPPORT FOR INTERNAL AND EXTERNAL STAKEHOLDERS

Abstract

The purpose of the study is to analyze the role of management accounting in the formation of information that meets the needs of both internal and external stakeholders, and to identify the reasons why the accounting system does not meet these requirements. The object of the study is the management and accounting systems in Russian companies, their interaction and influence on the information support of stakeholders. The subject of the study is the information needs of internal and external stakeholders and the role of management accounting in their satisfaction in the context of the limitations associated with the orientation of accounting to tax requirements. The article provides a chronological analysis of changes in the regulatory framework in the field of accounting and tax accounting, which allows us to understand how changes in legislation affect accounting practices in business. The study reveals that the focus on tax requirements limits the information capacity of accounting to generate relevant information for decision-making by stakeholders.  To solve this problem, it is proposed to orient the business management accounting system to the information needs of not only internal but also external stakeholders. The scientific significance of the research lies in the development of theoretical foundations of managerial accounting, it is proposed to specify the term "managerial accounting", it is emphasized that under conditions of automation and transparency it is advisable to separate not between financial and managerial accounting, but between official and unofficial reporting.