СВЯЗЬ МЕЖДУ БУХГАЛТЕРСКИМ УЧЕТОМ И СОВРЕМЕННЫМИ НАУКАМИ ОБ УПРАВЛЕНИИ: Прерогативы современности.: Prerogatiwy sowremennosti.
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Он жизненно важен, поскольку представляет собой формальный процесс процедур, используемых менеджерами для изменения или поддержания организационной деятельности, что делает его важным инструментом профессионализации организации. (JOSÉ, 2011, p.
111) Джонсон и Каплан (1996) делают еще один шаг вперед и утверждают, что система управленческого учета функционирует как важнейшее двустороннее коммуникационное звено между теми, кто составляет организацию. .
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