Strategic accounting: The need and prerequisites

Анотація

Journal title: "Zeszyty Naukowe Małopolskiej Wyższej Szkoły Ekonomicznej w Tarnowie" ISSN 1506-2635 Abstract: The article describes the necessity and methodological peculiarities of strategic accounting. It is proved that the need for strategic accounting is due to the new information requests of large business for the effective implementation of business strategies. It shows the main characteristics and objects of strategic accounting, the main characteristics of the strategic accounting paradigm, which confirm the integrity and the need to develop a new accounting methodology. It proposes the conceptual approach to the construction of the strategic accounting system by creating accounting information streams aimed at information provision of strategic management. It is proved that considering the instability and inconsistency of the external macroeconomy in which the enterprises operate, the concept of external factors, risks, uncertainties, the concept of space and time fractals, decision making and forecasting is the basis of the conceptual structure of strategic accounting. Key words: strategic accounting, strategic accounting paradigm, information flows, information support

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