Keywords
information and communication system
accounting message
accounting signal
strategic accounting communications
How to Cite
Abstract
The expediency of developing the theoretical foundations of strategic accounting communications as an element of the enterprise strategic management system has been grounded. The structure of accounting as an information and communication system within the strategic communications of the enterprise has been revealed. The concept of stra-tegic accounting communication has been defined as the process of transmitting various types of messages and signals (paper, electronic), with the purpose of influencing the process of strategic decision making and implementation of stra-tegic initiatives of the enterprise, as well as the strategic investment and loan decisions of its external stakeholders. The peculiarities of implementation of accounting messages by accounting entities have been considered. The procedure for converting accounting information and generating accounting signals has been determined. The role and responsibilities of the main subjects of strategic communication interaction (subjects of transformation and transferring of strategic accounting information; recipients of strategic accounting information) have been grounded. Two main channels of com-munication in the strategic accounting communications system have been analyzed. Two types of strategic accounting communications of the enterprise have been identified and substantiated. The order of noise impact on the quality of accounting information in accounting&communication systems has been analyzed. Ways to reduce information noise in accounting&communication systems have been analyzed. The classification system of information noise in the strategic accounting communication process has been developed. The basic features of strategic accounting communications at the enterprise have been grounded. The main differences between strategic accounting communications from the tradi-tional process of formation and disclosure of accounting information at the enterprise have been identified and substan-tiated.
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