Trends in the development of management accounting Georgia although term has been used around world since second half 20th century, Georgia, scientists have arguing about essence this phenomenon 80s. Is it an independent science? part science that does not subject? This is pseudoscience, e.g., such a exist at all and so on. The dispute largely due to reality practice specific countries. It woul...

The socio-economic environment in which the enterprise operates is constantly being transformed; accordingly, accounting must be functionally improved. Accounting theory basis of science. It provides an opportunity to improve methodical support and methods expand business entities' capabilities independently form internal carriers accounting, economic, financial, social other information. artic...

It is expected that more accounting conservation (environmental uncertainty) reduces manager optimism. Prior research, however, has struggled to establish this relation empirically. Moreover, some evidence points to the possibility that the manager optimism is lower for firms with more accounting conservation. In this paper, the author examine the link between accounting conservation, environme...