A framework for strategic management accounting in a commercial bank

Subject. The article addresses the methodological basis for strategic management accounting in commercial banks. It considers its difference from other forms of accounting. Objectives. purpose is to review and systematize approaches definition define specific aspects using it Methods. study rests on method comparative analysis. Results. paper covers two main first approach based consideration perspective management, second one proceeds premise that an updated version Furthermore, analyzes opinions various researchers category relevance implementation a bank. Conclusions. Strategic most promising developing area helps businesses succeed. findings may be useful scholars practitioners, wishing better understand theory