Home  Journals  International Accounting  32(182) - 2011 August

Essence or strategic accounting as research category

Available online: 1 September 2011

Subject Heading: Account problems

JEL Classification: 

Essence of strategic accounting is investigated in the context of development of his theoretical positions. Authorial determination of concept «Strategic accounting» is presented, composition of tasks and objects of strategic accounting is structured. The presented developments suppose development of theoretical maintenance of strategic accounting.

Keywords: the strategic accounting, the strategic management accounting, tactical decisions, strategic decisions, the purpose of the strategic accounting, tasks of the strategic accounting, subject of the strategic accounting, objects of the strategic accounting

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ISSN 2311-9381 (Online)
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