УДК 658.7+658.8

DOI: https://doi.org/10.36887/2415-8453-2019-3-7

Olena Potyshnyak
Doctor of Science, Economics, associate professor, Professor of the Department of organization of production, business and management,
Kharkiv Petro Vasylenko National Technical University of Agriculture
Anatoly Litvinov
Doctor of Science, Economics, associate professor,
Professor of the Department Agrologistics and Supply Chain Management,
Kharkiv Petro Vasylenko National Technical University of Agriculture
Valerii Danylenko
PhD, senior lecturer of the Department Agrologistics and Supply Chain Management,
Kharkiv Petro Vasylenko National Technical University of Agriculture

JEL classification: M15; M41; F23


The article explores the representation of managers regarding the management accounting information system at enterprises operating in Eastern Europe. The starting point was that accounting practices have the same tendency in most countries. The nature of the discrepancy in the interpretation of data obtained through the operation of this system between the “providers” of this data and the main users is studied. The factors that determine the subjectivity of the attitude to the initial data of the M.A.I.S. are analyzed. Emphasis is placed on analyzing the perception of IMI among Hungarian, Romanian and Ukrainian managers. In order to present the results, the authors applied the elements of the D&M information system success model, the concept of perception influencing the assessment of the MIS, and the findings of similar studies in the EU countries concerned. To achieve the main goal of the study, the collection of necessary data was carried out in the form of an online questionnaire of a target group of workers at Ukrainian companies, which, in turn, operate in various regions, various sectors of the national economy, have different sources of financing and the amount of capital as a whole. In order to cover a sufficient amount of information provided in the work, the authors used the results of a similar study conducted by Romanian scientists in the EU countries represented. The results of the survey revealed a shift in the emphasis of demand for information in financial reports among representatives of management personnel towards traditional financial accounting. The wording of these conclusions is due to a pre-conducted cluster analysis of grouped data regarding M.A.I.S. users by factors that form their particular relationship to this system.

An analysis of the perception of selected types of information has made it possible to identify those managers who use traditional, financial information and those who use more qualitative information for management processes. It should be noted that non-financial information is more useful in a dynamic environment or for companies implementing innovative concepts such as Just in Time and Total Quality Management.

Keywords: management accounting, information system, management, cluster analysis, Eastern Europe.


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The article was received 17.07.2019