DOI: https://doi.org/10.36719/2789-6919/52/82-88
Ali Heydarzade
Azerbaijan State Economic University
Master`s Student
https://orcid.org/0009-0003-4716-0175
heyderzadeali45@gmail.com
Strategic Management Accounting In Start‑Ups
and Digital Business Models
Abstract
The evolving function of strategic management accounting in the age of digital transformation is examined in this article. The business environment is changing fundamentally as a result of the rapid development of digital technologies, and traditional accounting methods are not up to par. The competitiveness of the business, its capacity for innovation, and the long-term decision-making process are all directly impacted by strategic management accounting, which goes beyond internal control and cost measurements. Accounting data is growing in speed and volume due to the digital economy. Businesses can perform more precise analysis, spot market trends, and create more adaptable strategies thanks to technologies like big data, artificial intelligence, ERP systems, and blockchain. The article points out that because start-ups and digital business models operate in a highly competitive environment and require more adaptable management mechanisms, the use of digital technologies is especially crucial for these types of organizations. However, digitalization also leads to issues like resistance to change, infrastructure shortages, and human resource readiness.
Keywords: start-ups, digital technologies, business models, strategic management, strategic management accounting