Accounting strategic information space formation: communication aspect

Abstract

The article substantiates the necessity of applying the concept of accounting strategic information space as a component of accounting scientific knowledge system. The subject of the study is the strategic management information support system. The purpose of the article is to substantiate the concept of accounting strategic information space, allocation and description of its main components based on the use of the provisions of communication theory. The methodological basis of the study was the communication theory and the concept of information space. The scientific results obtained in the article can be using to improve the theoretical foundations of accounting, as well as the practice of information support forming for the strategic management system at the enterprises. The views of researchers on the need to allocate accounting strategic information space are analyzed. The place of the accounting strategic information space in the accounting system in the context of understanding accounting as information and communication system has been determined. The definition of accounting strategic information space as a combination of various types of accounting information of a strategic direction, the sources of its occurrence, the places of its processing, storage, and transmission, which concern both the accounting and information system of a separate business unit, and individual elements of such a system, was proposed. Three main elements have been identified and substantiated as a part of accounting strategic information space: accounting strategic information resources; means of accounting strategic information infrastructure; means of accounting strategic information interaction. A deeper understanding of the requirements of the strategic management subjects to accounting and accounting information process forming has been suggested.