INNOVATION IMPLEMENTATION STRATEGY IN STRATEGIC MANAGEMENT ACCOUNTING SYSTEMS

Abstract

 This article discusses the main directions of implementing innovations in strategic management accounting systems and their impact on the efficiency of organizational activities. Integrating innovations into management accounting contributes to enhancing the competitiveness of enterprises, ensuring the efficient use of resources, and supporting long-term development strategies. The paper proposes recommendations for improving strategic decision-making processes through the introduction of modern information technologies, automated accounting systems, and analytical tools. Furthermore, national and international practices are analyzed, focusing on key challenges in implementing innovations and possible solutions.