Strategic Accounting: the Genesis of the Concept in the Works of Domestic and Foreign Scientists

The article is devoted to the concept of «strategic accounting» in the works of Russian and foreign scientists. T paper examines the formation and development of strategic accounting, the emergence of a new concept, its place in accounting science, and the analysis of approaches to the content of strategic accounting in the definitions of Russian and foreign researchers, as well as its conceptual foundations. The article defines the place of strategic accounting in relation to the internal and external factors of the organization’s development, and provides its author’s definition, which states that strategic accounting is a symbiosis of strategy and enterprise management based on all types of accounting that exist in the organization and currently allow for forecasting future activities, taking into account the likely development of the external environment and the maximum realization of potential internal opportunities.