Sadovska I. The Development of Theory, Methodology and Practice of Managerial Accounting: Institutional and Engineering Aspects.

The dissertation deals with the formation of a scientific basis for the development of theory and methodology of managerial accounting, with the development of the principles of the engineering theory of managerial accounting, the philosophy of development of managerial accounting under the conditions of institutional changes, the sustainability policy and a wide use of innovational engineering structures in the accounting practice. It reveals the synergetic influence of the theory, methodology, tools and methods of related sciences and practices on the development of managerial accounting and the cause-effect relations of the development of paradigms of managerial accounting in correlation with management theories, identifies the role of strategic managerial accounting in the information sphere of the economic microdimension, the signs of presence of the institution of managerial accounting in the socioeconomic sphere. The author has specified the approaches to the classification of transaction costs, improved the conceptual principles of organization of their accounting, substantiated the introduction of the category of ‘accounting engineering’, developed the principles of the engineering theory of managerial accounting, elaborated on the essence of its subject matter, objects and functions.