CONCEPTUAL PROBLEMS OF IMPLEMENTATION STARTEGIC ACCOUNTING

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CONCEPTUAL PROBLEMS OF IMPLEMENTATION STARTEGIC ACCOUNTING Gevorg Martirosyan

We make proposals for the concept of using strategic accounting in organizations, in accordance with the implementation of management tasks and sustainable development of enterprises, including financial and non-financial results of business activities. It is also recommended to organize strategic accounting with a differentiated methodology for each business field, retaining the inclusion in the accounting system of key indicators for achieving managerial goals and intentions for sustainable business development.

DOI: 10.59503/29538009-2023.1.11-76 Economics, Finance and Accounting- Vol. 1 No. 11 (2023): 2023-1 76-85

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Keywords

strategic accounting, integrated reports, performance accounting, accounting of sustainable development

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