Розвиток теоретичних засад стратегічного управлінського обліку в контексті трансформації управлінських парадигм

Abstract

From the standpoint of evolutionary knowledge development of management accounting in the light of the transformation of the management paradigms analyzed. Background development and approaches to definition of essence of strategic management accounting are investigated. The theoretical basis of strategic management accounting from the standpoint of methodology of strategic management developed. Further directions of improvement of the theory and practice of strategic management accounting is defined.