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Development of inter-organization strategic accounting in clusters

Vol. 21, Iss. 12, DECEMBER 2018

Received: 23 July 2018

Received in revised form: 15 August 2018

Accepted: 24 September 2018

Available online: 14 December 2018

Subject Heading: Managerial accounting

JEL Classification: G34, M49, P13

Pages: 1416–1434

https://doi.org/10.24891/ia.21.12.1416

Pronyaeva L.I. Central Russian Institute of Management, Branch of Russian Presidential Academy of National Economy and Public Administration (RANEPA), Orel, Russian Federation
pli.dom@mail.ru

https://orcid.org/0000-0002-4311-2892

Fedotenkova O.A. Central Russian Institute of Management, Branch of Russian Presidential Academy of National Economy and Public Administration (RANEPA), Orel, Russian Federation
o-fedotenkova@yandex.ru

ORCID id: not available

Subject The article discusses a set of theoretical and methodological issues of developing the inter-organization strategic accounting as a source of information for a tier-based system of cluster management, which underlies long-term decision making.
Objectives The research formulates the concept and organizational principles for inter-organization strategic accounting in clusters.
Methods The methodological framework includes monographic, abstraction-logic, graphic methods, and the method of scientific generalization.
Results We specified the substance of inter-organization strategic accounting, substantiated its concept and goal for creating the knowledge basis for the cluster development strategy to be formulated and satisfy the management’s needs in relevant information. The article also describes the specifics of inter-organization strategic accounting with respect to its operation within the integrated cluster and a system for managing information needs. We suggest setting up a three-tiered system for inter-organization strategic accounting, which channels relevant information to the management so that they could outline the overall strategy in line with business partners’ interests. The article presents a set of inter-organization strategic accounting indicators, determines respective tools and general and partial approaches.
Conclusions and Relevance We solve issues relating to the development of inter-organization strategic accounting in clusters. The findings can be employed in economic and accounting disciplines and serve for the theoretical interpretation of accounting issues in clusters so that they could be used in various sectors.

Keywords: inter-organization accounting, cluster, strategy, concept, development

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