Transformation of administrative accounting in conditions of sustainable development: accounting and information aspect
Journal Title: Економіка: реалії часу - Year 2018, Vol 1, Issue 35
Abstract
The article is devoted to questions of interaction of managerial accounting, accounting principles in the context of transformation of management paradigms. The approaches to the definition of the essence of strategic management accounting are investigated. It is pointed out the importance of sustainable development and the possible benefits of using the distinction between types and concepts of accounting. The theoretical principles of strategic management accounting from the standpoint of the methodology of strategic management and information needs of external users of the enterprise in relation to sustainable development are studied. The analysis of scientific sources and practical management of enterprises allowed to determine the information needs at the strategic, tactical and operational levels of management, which would facilitate the implementation of the business strategy.
Authors and Affiliations
Lybov Shevtsiv
Keywords
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- EP ID EP564720
- DOI 10.5281/zenodo.1303237
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