Open AccessHistorical aspects of the origin of strategic management accounting
Author(s) -
Вікторія Петрівна Гринь
Publication year - 2021
Publication title -
problemi teorìï ta metodologìï buhgaltersʹkogo oblìku, kontrolû ì analìzu
Language(s) - English
Resource type - Journals
eISSN - 2708-4957
pISSN - 1994-1749
DOI - 10.26642/pbo-2021-48-13-19
Subject(s) - management accounting , strategic financial management , accounting , business , accounting management , strategic control , strategic management , accounting information system , strategic planning , cost accounting , knowledge management , process management , marketing , computer science
The necessity of the analysis of historical features of formation of the strategic management accounting has been grounded. The peculiarities of the crisis in management accounting in the 1980s have been determined. The requirements to the management accounting system in terms of strategic cost management have been identified. A significant increase in attention to the problems of development of strategic management accounting (demarcation with classical management accounting, separation of methods, empirical research of accounting practice) since the 2000s has been established. The lack of a unified interpretation of the concept of «strategic management accounting» among Ukrainian and foreign scientists has been identified. Characteristic features of strategic management accounting have been determined (development of management accounting with strategic orientation; external orientation (outward-oriented); future orientation (perspective orientation); application of both financial and non-financial typologies of measurement in focus on internal resources and organizational capabilities). The main purpose of strategic management accounting as the creation of information support to achieve competitive advantages and improve the performance of the enterprise has been grounded.