Agrobiznes, fan va texnologiyalar Volume 4 Issue 8 (2026)
Strategik moliyaviy hisob tizimini tashkil etishning konseptual yondashuvlari va tarkibiy elementlari
Умарова, Шахло Абдувалиевна, Umarova, Shaxlo Abduvaliyevna, Umarova, Shakhlo Abduvaliyevna
Abstract
This article examines the conceptual approaches and structural elements involved in organising a strategic financial accounting system within an enterprise. It comparatively analyses strategic management accounting, financial reporting, strategic cost management, value-based management, contingency theory and institutional theory. The study distinguishes systems, process, contingency, institutional, value-based, stakeholder-oriented and integrated-digital approaches and explains their advantages and limitations. Using content analysis, comparative analysis, structural-functional analysis and conceptual modelling, the research develops a multilayer architecture comprising the strategic context, information perimeter, accounting objects, methodological tools, organisational actors, digital infrastructure, internal control, strategic reporting and feedback. The findings demonstrate that organising strategic financial accounting is not limited to introducing separate accounting registers or analytical techniques; rather, it requires the integration of strategic objectives, data models, responsibilities, methods and managerial decisions into a unified information environment. The paper offers scientific and practical recommendations for designing, implementing and continuously improving strategic financial accounting systems in enterprises.
strategic financial accountingstrategic management accountingconceptual approachsystems approachcontingency approachvalue-based managementinformation perimeteraccounting objectsstrategic reportingdigital infrastructure
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