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2012•Journal of Changchun UniversityRequires access

Integration of Managerial Accounting and Financial Accounting——A Study from the Perspective of Accounting Value Evaluation

Aiqun Wang

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Abstract

Managerial accounting and financial accounting are two branches in accounting system.With the development of economy and accounting theory,the two tend to get integration.The article analyzes the obstacles in fusion of managerial accounting and financial accounting,discusses the feasibility of integration and evaluates the value of integration of managerial accounting and financial accounting from accounting information quality,accounting information quantity and accounting information cost.

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Managerial accounting and financial accounting are two branches in accounting system.With the development of economy and accounting theory,the two tend to get integration.The article analyzes the obstacles in fusion of managerial accounting and financial accounting,discusses the feasibility of integration and evaluates the value of integration of managerial accounting and financial accounting from accounting information quality,accounting information quantity and accounting information cost.

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Available abstract

Managerial accounting and financial accounting are two branches in accounting system.With the development of economy and accounting theory,the two tend to get integration.The article analyzes the obstacles in fusion of managerial accounting and financial accounting,discusses the feasibility of integration and evaluates the value of integration of managerial accounting and financial accounting from accounting information quality,accounting information quantity and accounting information cost.

Key concepts: Accounting information system, Accounting, Financial accounting, Management accounting, Cost accounting, Accounting standard, Mark-to-market accounting, Positive accounting

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