The first thing I ask of accountants is not to be offended.)
But accounting is «POSTHUMOUS» ACCOUNTING. Accounting of events after they have occurred and only on the basis of primary documents.
MANAGEMENT ACCOUNTING is the accounting of events that have occurred in real time (or immediately – for example: furnace operating modes – temperature, time, pressure, using sensors and recorders, or within 10-15 minutes after the event)
Everything that is called records in ISO standards is management accounting.
Management accounting can be carried out both on paper and on electronic media.
And don’t mix up cash accounting with management accounting)))