Rolul contabilității în organizarea strategică a unei entități

Abstract

The role of accounting in the strategic organization of an enterprise is multifaceted, extending far beyond the mere recording of financial transactions. This article explores the critical contributions of accounting to strategic planning, decision-making, performance monitoring, risk management, and the adoption of technological advancements within a business. By providing accurate and timely financial information, accounting aids in the formulation of business strategies through SWOT analysis, supports investment decisions through cost-benefit analyses, and ensures alignment with long-term objectives through budgeting and forecasting. The findings highlight that accounting is not merely a support function but a crucial component in the strategic development and success of modern enterprises. The research methodology consists of studying the income from a quantitative and dynamic point of view. The investigation involves objective observation, descriptive method with the application of elements of comparison, analysis and deduction, and the National Bibliometric Instrument search engine was used to identify the performance of international scientific research in the researched field. CZU: 657:[005.21+005.53](478); JEL: M40, M41; DOI: https://doi.org/10.53486/issc2024.52