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Management and Economics OPEN ACCESS

Advanced Methodological Frameworks for the Implementation of Managerial Accounting Practices in Emerging Market Economies

Mykhailo Ambartsumov
CEO of MIASIN S.R.O. Bratislava, Slovakia
DOI Crossref DOI 10.37547/tajmei/Volume07Issue11-07
tajmei 2025
VOL. 7 / NO. 11 NOVEMBER
FULL TEXT PP. 50-57
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VOLUME 7
ISSUE 11
YEAR 2025
PAGES 50-57
RESEARCH OVERVIEW

Abstract

The article is devoted to the analysis of methodological approaches to implementing managerial accounting in emerging markets. The purpose of the study is to identify barriers and conditions for successful adaptation of tools, as well as to demonstrate how practices tested in developed economies can be transferred to a new institutional context. The research applies analytical and comparative methods based on the consolidation of empirical and conceptual studies in the field of strategic management accounting, management accounting systems (MAS), and the Balanced Scorecard (BSC). The results show that the effectiveness of managerial accounting adaptation depends on institutional constraints, workforce shortages, and the level of digitalization, while organizational culture and staff training play a key role. The practical significance lies in the proposed methodological framework, which includes indicator diagnostics, the integration of comprehensive accounting systems, and phased digitalization, enabling companies to improve performance under resource limitations. The article will be useful to researchers, consultants, business owners, and managers operating in emerging economies.

RESEARCH TOPICS

Keywords

managerial accounting emerging markets methodological framework automation business efficiency financial control scalability
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