CONCEPTUAL PROBLEMS OF IMPLEMENTATION STARTEGIC ACCOUNTING

This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

Submitted: 2025-05-16; Published: 2025-05-16

This work is licensed under Creative Commons Attribution–NonCommercial International License (CC BY-NC 4.0).

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.