STRATEGIC ACCOUNTING POLICY AS A TOOL FOR DEVELOPING AN INFORMATION ARCHITECTURE FOR ENTERPRISE MANAGEMENT

Abstract

The article is devoted to substantiating the theoretical and methodological foundations of strategic accounting policy as a tool for forming the information architecture of enterprise management. The relevance of the study is determined by the fact that traditional accounting policy, which is mainly focused on regulating accounting methods and preparing financial statements, does not fully meet the needs of strategic management under conditions of digitalization, uncertainty, increasing risks, and growing information demands from stakeholders. The article reveals the differences between traditional and strategic accounting policy in terms of purpose, functional orientation, the nature of information flows, the role of accounting judgment, and the connection with enterprise strategy. A conceptual model of strategic accounting policy has been developed, structured according to six mutually coordinated components: methodological, organizational, analytical, control, information-technological, and strategic-communication components. The role of professional accounting judgment as an integrative relevance filter is substantiated, ensuring the targeted selection, control, interpretation, and presentation of accounting and analytical data in accordance with the strategic priorities of the enterprise. It is proven that strategic accounting policy serves as the core of the information architecture of management, as it facilitates the transformation of accounting data into strategically relevant information for planning, control, risk assessment, and long-term managerial decision-making. An indicative structure of the Order on Strategic Accounting Policy has been formed as an internal regulation that ensures the practical implementation of the proposed model and strengthens the relationship between the accounting system, management analytics, digital tools, and communication with stakeholders. The practical significance of the results lies in their potential use for improving the internal organizational regulations of an enterprise, enhancing the quality of management reporting, forming strategically important indicators, and ensuring information support for the long-term development of the enterprise.