Iershova N. Strategic management accounting in the innovative economy

The dissertation is aimed at solving the scientific problem of developing and substantiating conceptual theoretical and methodological foundations, organizational and practical provisions of strategic management accounting as an integrated system that provides information content for decision-making by business entities under the conditions of an innovative economy. In particular, according to the results of the study, the conceptual foundations of strategic management accounting are scientifically and theoretically substantiated as a combination of fundamental principles, scientific approaches, methods, united by a common subject content; developed a set of methodological foundations for the formation of the information space of strategic management accounting; the technology for modeling strategic management accounting has been improved, and a methodological approach to assessing the quality of information of strategic management accounting and the tools of strategic management accounting; developed organizational and methodological foundations of accounting and analytical support for the processes of development and implementation of the strategy of innovative development of the enterprise; identifies common approaches to the internal standardization of strategic management accounting at the enterprise level; the proposed forms of organization of strategic management accounting within a business entity; to develop the theoretical foundations of reporting on the information platform for strategic management accounting.