Managerial accounting, its international concepts and development trends

Since 1990 in countries and regions favorable circumstances have emerged on globalization of accounting thus its data templates have become identical. In the framework of the globalization process and its history, many countries started to pay significant attention to structural reform of economy, management renovation data and information perfect network, quality of products and services including cost efficiency. One big example of these has been Southeast Asia and China’s economy has grown, the regional labor and material processing has grown and capital assets consumption reached to USA and Japan level. Hence, they started leading the economy and globalization competition. These have been explained with management registration methods were it has been introduced in industry and services. In this article aimed to define management development tendency, it’s importance based on the summary research of foreign researchers’ managerial accounting comparative study.