Reconstruction of Accounting Philosophy Concepts within the Framework of Corporate Strategic Management
DOI:
https://doi.org/10.5281/zenodo.20767974Keywords:
Accounting Philosophy, Strategic Management, Business Ethics, Decision-Making, Sustainability, Corporate Governance.Abstract
This study aims to examine the reconstruction of accounting philosophy within the framework of corporate strategic management. The research explores how philosophical foundations in accounting, such as truth, accountability, and ethical responsibility, influence strategic decision-making processes in organizations. A qualitative descriptive-analytical approach is used, with data collected from secondary sources including academic journals, books, and relevant literature on accounting theory, business ethics, and strategic management. The findings indicate that accounting is not merely a technical tool for financial reporting, but also a philosophical system that shapes managerial interpretation and organizational direction. Furthermore, the study reveals a strong interconnection between accounting philosophy and strategic management, where accounting information is influenced by underlying ethical and epistemological assumptions. The study concludes that integrating accounting philosophy into strategic management enhances decision-making quality and supports the development of more transparent, responsible, and sustainable business practices.
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