Received 03.06.2022, Revised 01.08.2022, Accepted 25.08.2022
This article summarizes approaches to making a strategic management decision using accounting and analytical information. The stages of making a strategic management decision in accounting are highlighted; the factors that have a determining influence on the choice of one option of a strategic management decision from available alternatives are identified. The basic principles of ethics of professional accountants in accordance with the International Code of Ethics of Professional Accountants are considered, the observance of which ensures for a professional accountant the possibility of realizing his responsibility to act in the interests of society. The main goal of the study is to highlight the theoretical, methodological and ethical aspects of making strategic management decisions in accounting. The systematization of literary sources and approaches to solving the problem is that strategic management accounting is not always considered as an information system for making management decisions. The study of theoretical, methodical and ethical aspects of making strategic management decisions in accounting is carried out in the following logical sequence: analysis of the basic scientific literature on the research topic; determination of the stages of making a strategic management decision in accounting; establishment of factors for making a strategic management decision in accounting, including moral and ethical ones. When writing the article, general scientific research methods were used, namely: analysis (study of scientific publications, educational literature), analogy and modelling (establishment of factors for making a strategic management decision in accounting), induction and deduction (analysis of individual factors that influence the adoption of a final management decision in accounting taking into account the business entity's development strategy). The object of the study is economic relations at the managing entity, which sets certain strategic guidelines for development. The study offers a sequence of accounting and analytical procedures for making a strategic management decision in accounting. The results of the research can be useful for scientists, teachers, students, practical accountants and analysts.
strategic management accounting; management decision; strategic management decision in accounting; ethical aspects of making strategic management decisions in accounting
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