Strategic accounting paradigm

The necessity of carrying out scientific researches of theoretical and practical direction in the field of strategic accounting is substantiated. The historical development of the paradigmatic concept application in accounting by domestic and foreign scientists is analyzed. Groups of factors influencing the emergence of new accounting paradigms (economic, technological, technical, systemic, social, environmental) are identified. It is proved that accounting is a multiparadigmatic science, which assumes the possibility of the simultaneous existence of a significant number of accounting paradigms. The model of paradigmatic development of accounting systems is developed. The proposed in this paper model provides gradual transition from the paradigm of operational and tactical accounting to the paradigm of strategic accounting due to changes in approaches to enterprise management under modern conditions. The historical aspects of the strategic accounting paradigm are investigated. Based on profound analysis of the historical development of the process of forming the strategic accounting paradigm, the need to apply the work of scientists in the field of philosophy of such science in order to analyze the dynamics of scientific knowledge in the field of accounting is substantiated. The existing problems of forming the strategic accounting paradigm are analyzed. The need of using the concept of accounting engineering in the process of forming the strategic accounting paradigm is substantiated. The main elements of the strategic accounting paradigm based on the application of the paradigmatic concept of T.S. Kuna (symbolic generalizations, metaphysical assumptions, values, exemplary research results) are highlighted. The perspective direction of scientific researches in the field of strategic accounting is determined. Particularly, the future development of the system of specialized engineering strategic reports, which will take into account the changing demands of strategic management, in order to improve the effective implementation of thee selected strategies and strategic policies of the enterprise, as well as to support the selection process of available strategic alternatives is of great importance.