Research of Management Accounting Changes in Lithuanian Business Organizations

Abstract

Most of today’s management accounting systems assume that the activity of an organization can be planned for a long-term period and following the planned strategy, goals of organization will be achieved. Nevertheless rapidly changing business environment does not allow planning organization’s activity for a long-term period. As informational and telecommunication technologies, virtual organizations and networks are quickly developing, the constant change of environment stipulates the need to adjust and change strategy of organization in line with the global changes of science, business, technologies, politics and society.