Accounting for Strategic Management: Theoretic-Methodological Foundations
Journal Title: Бізнес Інформ - Year 2016, Vol 3, Issue
Abstract
The article is concerned with arrangement of the theoretic-methodological foundations of accounting for adapting its instrumentarium to the needs of strategic management. This publication has proved that, at the present stage of development, a significant number of factors has been accumulated that lead to the need to improve the methodology of accounting. Preconditions for improving the methodological base of accounting have been reviewed and critically analyzed. The major aspects of a number of accounting theories, describing the methodological foundations of building the information support for strategic development of business entities have been identified. Directions of improvement through a combination of related techniques together with modifications of traditional accounting methods, and using a combination of several approaches: procedural, additive, system- and activity-based, and axiological, have been substantiated.
Authors and Affiliations
Maryna Reta
Keywords
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