Subject Currently, the functions of accounting services, as well as the role of accounting in the management of economic entities are changing under the acute global problems of modern civilization. The modern theory of management accounting, which is based on the formal logic principle, does not fully explain the mechanisms of management decision making under non-standard economic factors of a crisis situation. Objectives The study aims at substantiating the original theoretical basis of the crisis management accounting subsystem. Methods The theoretical and methodological bases of the research include fundamental and applied studies of domestic and foreign scholars in the field of management accounting, issue-related publications in periodicals. I performed the study under a systems approach. Depending on the tasks, I used the methods of analysis and synthesis, induction and deduction, techniques of logical, semantic, retrospective and comparative analysis, as well as monographic and expert methods. Results The study provides a rationale for emphasizing the elements of the original conceptual and theoretical basis of the crisis management accounting subsystem, sets tectological borders of the subsystem in the context of its interaction with the higher level system, forms structural components of the subsystem (functions, principles, object, and tasks), identifies areas for improving the tools of the subsystem. Certain components of the concept of crisis management accounting subsystem are unique and defined for the first time. Conclusions The study has formulated the need for a new subsystem with the immanent set of functions, principles and objects. It is reasonable for more efficient management of the sub-micro-environment of an enterprise under crisis conditions, forecasting the effects of changes in the external environment on the financial position of the economic entity, and management decisions that increase the stability and balanced development of the enterprise.
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