ISSUES OF STRATEGIC ACCOUNTING FOR SUSTAINABLE DEVELOPMENT OF ENTERPRISES

Abstract

Information users are currently interested in the results of entrepreneurial activity not only in terms of financial, but also non-financial achievements. Along with the traditional financial reports, it is proposed to publish reports on the results of the sustainable development of enterprises. The article presents suggestions for improving the methodology of strategic accounting for sustainable development of enterprises․ In particular, new management accounts and double registration correspondence were proposed, through which the strategic results of sustainable development of enterprises are recorded.