Accounting and analytical support to sustainable development management of an organization
Importance Successful functioning of the national economy is subject to sustainable development of all its sectors, which can only be achieved through effective functioning of the primary parts of the economic system, i.e. organizations. To build an effective management system in Russian organizations, it is necessary to develop the theoretical and methodological provisions and recommendations aimed at improving the accounting and analytical support to the management decision-making process and determining the most effective methods for generating information flows to manage sustainable development of organizations. The subject of the research is accounting and analytical support to the management of sustainable development of organizations in the context of functional components of information area of management. Objectives The aim is to develop theoretical and methodological approaches to the formation of accounting and analytical support to the management of sustainable development of organizations as a basis for its effective development. Methods To manage the sustainable development of an organization, I propose to expand the boundaries of information framework, particularly, to focus on financial, management, tax, social, and environmental accounting and analytical systems. The needs of specific groups of information users necessitate separation of certain accounting and analytical systems, as the targets of the accounting and analytical systems are different. Results Based on the purpose and specifics of accounting and analytical information, I have developed conceptual models for building the distinguished accounting and analytical systems, and identified special characteristics of methods and arrangement. Conclusions and Relevance The study emphasizes the main factors of modeling the accounting and analytical support to organization's sustainable development management. It also includes the developed options for management solutions under modern conditions.