Генезис, еволюция и реализация на възгледите на CIMA за глобални принципи в управленското счетоводство
Genesis, Evolution and Implementation of CIMA`s Views on Global Principles in Management Accounting

Summary/Abstract: The aim of the article is to present the genesis and development of the idea of applying global principles in management accounting, as well as its implementation in the Document on Global Management Accounting Principles, developed by The Chartered Institute of Management Accountants (CIMA) and representatives from partner key stakeholders. The Principles are presented in the Document as a basis for information provision and optimization of the management decision-making process. The view that they are a product of a long and comprehensive process in the development of theory and practice in management accounting is confirmed. They are also accepted as a consensus among representatives of key stakeholders (including CIMA), which conditions their implementation as unified guidelines in order to optimize the management decision-making process and strengthen the role of management accountant in the financial and management function of a wide range of enterprises.

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