Management accounting as a strategic decision support system

Abstract

In the modern global competitive environment, the long-term success of an organization depends not only on the formulation of a strategy, but also on its effective information support. The paper explores the transformed role of management accounting, which goes beyond traditional accounting and is considered a strategic decision support system. The aim of the study is to assess the impact of management accounting tools on long-term strategic choices, focusing on three critical areas: managing the portfolio of manufactured goods and services, decisions to enter new markets, and justifying capital investments.

The theoretical basis is based on the concept of strategic management accounting and the role of such advanced techniques as activity-based costing, target costing, and the balanced scorecard. The research methodology is proposed with a mixed methods design, combining quantitative (survey) and qualitative (in-depth interviews) phases.

The expected results indicate a strong positive correlation between effective strategic management accounting and strategic success. In particular, the use of predictive and detailed accounting data reduces risks in portfolio optimization and increases the accuracy of capital investment justification. The qualitative analysis emphasizes the fact that the full effectiveness of accounting depends not only on technical implementation, but also on organizational culture and interdepartmental integration.

The conclusion states that management accounting should be considered as an active tool for strategic management. Future research directions include the study of behavioral management accounting, the impact of digital transformation on management accounting capabilities, and the need to integrate sustainable development and strategic management accounting.