Behavioral Determinants of Influence on the Effectiveness of Management Accounting During War

Abstract

О. А. Лаговська, д. е. н., професор, професор кафедри інформаційних систем в управлінні та обліку, Державний університет "Житомирська політехніка" Г. Л. Лоскоріх, доктор філософії 071 "Облік і оподаткування", заступник завідувача кафедри обліку і аудиту, Закарпатський угорський інститут імені Ференца Ракоці ІІ ПОВЕДІНКОВІ ДЕТЕРМІНАНТИ ВПЛИВУ НА ЕФЕКТИВНІСТЬ УПРАВЛІНСЬКОГО ОБЛІКУ ПІД ЧАС ВІЙНИ Doing business in wartime requires a special strategy and timely management decisions from enterprises. War creates a number of challenges for business, such as economic instability, reduced demand, restricted markets, changes in the supply of raw materials and logistics. It is important for enterprises to flexibly use management accounting tools in order to adapt to changes and make the most informed business decisions. The current business environment of Ukrainian companies is dynamic, forcing managers to rethink the management of their company's resources. Therefore, it is necessary to receive objective information from managers at different levels of management in accordance with their roles and responsibilities. In turn, the heads of structural units or responsibility centres should receive timely information that allows them to make situational management decisions, considering the impact of external factors and the company's strategic goals. In today's environment, more and more managers are realising that companies need to implement management accounting and reporting systems. As competition grows and the external operating environment becomes more unstable, management is increasingly focusing on internal resources to improve efficiency. Thus, management accounting helps to find the resources necessary for the sustainable development of the enterprise. The main indicators of the management report satisfy the information needs of the company's management, manage the costs and performance of different levels of management, confirm and evaluate the implementation of management decisions. Therefore, it is very important to prepare a high quality report for the company's management, taking into account the determinants of economic development, as it is a source of information about the