EMERGENCE OF STRATEGIC ACCOUNTING IN THE MODERN ACCOUNTING SYSTEM

Abstract

Purpose. The aim of the article is to analyse the existing scientific approaches and the formation on this basis of a unified approach to the emergence of strategic accounting in the modern accounting system. Methodology of research. General scientific and special methods were used in the course of the research, namely: analytical in the study of the normative component; the application of the method of classification makes it possible to differentiate the tools of strategic accounting, the use of the method of description reveals the tools of strategic accounting; the monographic method is used in the study of literature sources on the emergence of strategic accounting, and system-analytical in the processing of information. Findings. The necessity of using strategic accounting, which is conditioned by the necessity of the strategic management system, is proved. It is substantiated that strategic accounting will cope with all the criticism that has been presented in opposition to traditional management accounting. At the same time, it is established that the system of strategic accounting will bridge the gap that exists between strategic management and management accounting. We believe that strategic accounting will be able to help management accounting move away from just money problems and get closer to multidimensional business. Originality. As a result of the analysis of scientific approaches, the formation of a unified approach to the emergence of strategic accounting has been further developed. Namely, it is determined that the emergence of strategic accounting is due to the need for a system of strategic management. It is established that strategic accounting is not separate from the existing management accounting. In fact, both management accounting and strategic accounting offer similar functions at the operational level, but the latter is trying to develop these ideas and improve them in the future, to meet the requirements of a more optimal accounting system. Practical value. In our opinion, the correct definition of the peculiarities of the emergence of strategic accounting will outline further empirical research on the implementation and usefulness of the practical application of strategic accounting. Key words: accounting, accounting system, accountancy, management accounting, strategic accounting.