Methodological principles of economic theories as input foundations of management accounting

Abstract

The results of the research of accounting concept (from 3 methodological approaches) are shown in the article. Much attention is paid to basic theoretical approach. Basic foundings are researched on the basis of classical political economy, non-classic economical theory and institutional economical theory. Interpretation of methodological principles of each approach is considered. In conclusion it is said about the formation of non-classical economical theory. Some unknown questions about accounting and social costs are raised.