STRATEGIC MANAGEMENT ACCOUNTING: AN EVALUATION OF SCIENTIFIC APPROACHES TO ITS ESSENCE

The article is considered the evaluation of scientific approaches to disclose the essence of strategic management accounting. It is proven that the prerequisite for the emergence of strategic management accounting is the inability of a complete performance of traditional accounting functions of quality information management and strategic analysis. Considering the recent origin of strategic management as integrated system functions, methods, techniques, which are aimed at predicting changes in the external environment, the need for their consideration when developing a strategy for the development of enterprise. There are multi-directionality of approaches to the interpretation of its separate functions in the scientific literature, including planning, accounting, analysis and control. The most controversial issue is the definition of economic substance of strategic management accounting, which can be interpreted as a subsystem (system) of strategic management; component (phase) strategic analysis; enterprise information system (information security); direction of management accounting; strategic information. The author proved that strategic management accounting is a separate subsystem of strategic management, which features are exposed through its components such as purpose, principles, methods, results, and users. On reasonable grounds it is proved that strategic management accounting, as a separate management function provides the opportunity to form informational support for making strategic management decisions of integrating strategic analysis, planning and control.