Modern problems of accounting provision of strategic management

Abstract

The necessity of improving the system of accounting provision of strategic management has been grounded. The inconsistency of the current accounting system with the needs and requests of the subjects of strategic management has been determined. Three main aspects (theoretical, methodological and organizational) of the improvement of the accounting system of strategic management have been distinguished. The peculiarities of consideration of strategic accounting as a separate type or direction of accounting science have been disclosed. The reasons for the allocation of a paradigm of accounting have been considered. The procedure of formation of strategic reporting based on the use of strategic accounting engineering has been disclosed. The role of strategic management accounting tools in forming strategic accounting information has been analyzed. The directions of improvement of the accounting system have been disclosed in order to meet the needs of strategic management subjects (development of a strategically oriented accounting system, strategic accounting, and the introduction of the position of strategic accountant).

Keywords

• strategic management
• strategic accounting
• strategic reporting