DETERMINANTS AND REASONS FOR THE NEED TO DEVELOP OF ACCOUNTING PROVISION OF STRATEGIC MANAGEMENT
Abstract
The article is devoted to the study of determinants and reasons that necessitate the improvement of the accounting provision of the strategic management system. The approaches of researchers to understanding the factors that determine the existence of peculiarities in different national accounting systems have been analyzed. The procedure of interaction between determinants of accounting development and social environment has been revealed. The interdependence of the national accounting system and the social environment in a separate country has been disclosed. It has been substantiated that one of the peculiarities of the modern stage of economic development, which manifests itself in the determinants that are related to the requirements of internal and external users of accounting information, is the need to form a strategic vision for the further development of the enterprise. The relationship between the strategic management system and the accounting system of the enterprise in the context of the determinants of its development has been disclosed. The approaches of researchers to the reasons of the inconsistency of the current accounting system with the needs of the subjects of strategic management have been generalized. The general directions of further improvement of the accounting system in accordance with the needs of the subjects of strategic management have been grounded (provision of forecast and strategic information; broader disclosure in the financial statements of the impact of environmental factors on the company’s activities; increase of the analytical level of accounting information; supplementation of financial reporting with the non-financial information about the internal and external environment of the enterprise; introduction to the accounting objects strategic enterprise resources, strategic risks and the formation of financial information about them for internal and external users).
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