In the context of globalization and increasing competitive pressure in world markets, strategic management accounting is becoming particularly relevant as a tool for ensuring the sustainable development of enterprises. This study aims to identify and analyze the key factors influencing the application of strategic management accounting in organizations from the perspective of the prudence theory. The methodological basis of the work consists of scientific research in the field of strategic management accounting and the prudence theory, systematized using methods of analysis, synthesis, and generalization. The results of the study showed that the implementation of strategic management accounting is significantly influenced by factors such as enterprise size, level of competition, decentralization of management, technological development, and business strategy. Based on the identified factors, practical recommendations are formulated to improve the effectiveness of strategic management accounting application in organizations. The study contributes to the theoretical understanding of various factors influencing the application of strategic management accounting and offers specific solutions for companies seeking to strengthen their strategic positions in a dynamic business environment.
strategic management accounting, precautionary principle, business strategy, information about competitors, adaptation to environmental change
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