Economics, Finance and Accounting- Vol. 1 No. 11 (2023): 202
2023; 76–85
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CONCEPTUAL PROBLEMS OF IMPLEMENTATION STARTEGIC ACCOUNTING

Gevorg Martirosyan*

Armenian State University of Economics

Received: 2025-05-16 · Published: 2023-04-29

© 2023 The Author(s) and the original publisher.

CC BY-NC 4.0 This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
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Original title
CONCEPTUAL PROBLEMS OF IMPLEMENTATION STARTEGIC ACCOUNTING
Author
Gevorg Martirosyan
Source journal
Economics, Finance and Accounting- Vol. 1 No. 11 (2023): 202
Published
2023-04-29
Licence
Creative Commons Attribution-NonCommercial 4.0 International
Original
https://doi.org/10.59503/29538009-2023.1.11-76

Abstract

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.
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