RAZVOJ I NUŽNOST PROMJENE FOKUSA UPRAVLJAČKOG RAČUNOVODSTVA
DEVELOPMENT AND NECESSITY OF CHANGES IN THE FOCUS OF MANAGEMENT ACCOUNTING

Summary/Abstract: Over the past two decades, the environment in which a management accounting has been playing its role begins to change rapidly. In line with changes that have taken place in the environment, businesses and management, accountants had to redesign the existing accounting information system. Considering that management accounting is the most dynamic part of this system, according to expectations, it has had most of the changes. The aim of the research in this paper is to demonstrate the evolution of management accounting, its current position and future directions of development. Starting from the above, the methodological procedures and techniques related to social sciences will be applied, that is qualitative methodology based on the study and descriptive analysis of the defined goal of the research. The most important conclusion is that management accounting changes more its focus towards the strategic dimension of business and the concept of sustainable development, as well as that there is imbalance between the theory and practice of management accounting.

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