Managerial Strategic Accounting as a non-scientific «novelty» in Accounting Theory

Abstract

. The so-called uncontrolled mass media. of "scientific" works led to an uncritical attitude towards translations of foreign language sources manipulated by marketers for successful sales. Therefore, in the field of accounting, books began to appear, the titles of which are devoid of meaning, although they sound attractive. This is exactly what happened with the so-called "management" accounting, and later-with "strategic" accounting. Which, however, along with extorting considerable funds from buyers for the pseudo-scientific waste paper sold to them, led many scientists to the sidelines of the accounting theory. Who could have applied themselves to the solution of real accounting problems, if they had not been tempted by these neologisms, deliberately twisted during translation from foreign language sources first into Russian, then picked up by various unpretentious domestic magazines. Therefore, the purpose of the article is to draw attention to the outlined problem of those authors who support the state of accounting in Ukraine and are able to provide a solution to its real methodological and methodical problems. The research was carried out by the method of structural and logical analysis of publications related to the topic of the article. The result of the research is the substantiation of ways to solve the problems outlined in it. Attention is focused on the fact that only with the brainstorming of many scientists it is possible to achieve some significant changes in the accounting methodology and methodology. On the basis of a critical analysis of articles and monographs published in recent years on the subject of management accounting, it has been proven that the permutations of abstractions inherent in their authors cannot be considered scientific achievements in any way. Why, along with the waste of time on replicating utopias regarding the division of accounting into financial and managerial accounting due to the lack of systematicity, methodology of accounting display of economic activity in the latter, control over compliance with the efficiency of the financial and economic activities of enterprises has been leveled, which has led to the negative value of capital, which creates prerequisites for raider seizure of property. The attention of scientists is drawn to the need to abandon naive efforts to achieve the development of accounting by replacing the name. Since renaming it to "management" or "strategic" will not do anything good. Moreover, it is impossible to look into the future with the help of the first or the second, as argued by such a desire: the veil of the future is dark and impenetrable.