THE ESSENCE AND CONTEMPORARY SIGNIFICANCE OF ORGANIZING STRATEGIC MANAGEMENT ACCOUNTING IN STRATEGIC MANAGEMENT ENTITIES

This article offers a deep theoretical and empirical analysis of the concept, methodology, and current relevance of strategic management accounting (SMA) in strategic entities (business organizations). With a mixed‑methods approach, empirical data from enterprises are used to examine the components, implementation methods, and performance effects of strategic accounting. The study further explores integration with digital transformation, data systems, and strategic control mechanisms. Its findings contribute to theory and provide practical recommendations for organizations aiming to implement effective strategic accounting.