INFORMATION SUPPORT OF STRATEGIC MANAGEMENT IN THE CONDITIONS OF THE FORMATION OF SOCIETY 5.0.
Abstract
The article is devoted to the study of the state of information support of strategic management in the conditions of the formation of Society 5.0. and the substantiation of directions of its development. It is noted that at the current stage of the development of society, there is an objective need to develop strategic management solutions that would take into account social, ecological, managerial, and economic components, and this involves the use of adequate information support. It has been proven that in the conditions of the formation of Society 5.0, the need to implement the Sustainable Development Goals and the emergence of new accounting objects, the existing information support of strategic management, which is based on an accounting and analytical system, does not satisfy modern user requests. The essence and target orientation of strategic accounting are considered. It was determined that the purpose of strategic accounting is to ensure the adaptability of business in the conditions of a changing external environment and increase competition. The practicality of including non-financial information on environmental and social activities in strategic reporting has been proven to ensure control over the implementation of strategic goals and to promote the implementation of the Sustainable Development Goals. It is substantiated that the strategic reporting of economic entities should be formed following business models and strategic goals. It has been proven that the business conditions of each economic entity are individual, accordingly, the format of strategic reporting should be developed specifically for specific economic entities.
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