METHODOLOGICAL APPROACHES TO THE STUDY OF STRATEGIC MANAGEMENT ACCOUNTING: THEORETICAL ANALYSIS
Journal Title: The Institute of Accounting, Control, and Analysis in the Globalization Circumstances - Year 2016, Vol 4, Issue 4
Abstract
Introduction. The transformation of management sphere in the innovation economy, which is the increasing role of knowledge and information for the solution of strategic management tasks causes the development of strategic accounting management. Scientific methodology of the theory of strategic accounting management requires the further development in this aspect. Methods. Systematic and comparative analysis, analysis of causality, observation, comparison and grouping, and the use of inductive and deductive scientific methods are used during the study. Results. Systematization of methodological approaches to the essential and substantive content of strategic accounting management is presented. The structure of the theoretical methodology of strategic accounting management, which is based on the definition of the philosophical, formal and substantive components that provides a holistic view, is substantiated. Substantial component is presented in three vector plane taking into account integration, innovation and oriented, systematic approaches. The author's definition of strategic accounting management is proposed. This definition emphasizes innovation and inegration component of strategic management accounting; integrates its management functions; identifies the main problem. It is substantiated that the success of the operation of strategic accounting management, which ensures the unity of the methodological techniques of its implementation as a subsystem of general management models. Discussion. Prospects of further studies in the formation of the concept of strategic accounting management with the system approach, the development of its instrumentation from the position of an innovation and oriented approach to study the integration of strategic accounting management in the management system of the enterprise from the standpoint of an integrated approach.
Authors and Affiliations
Nataliia Iershova
Keywords
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