Use of the Strategic Acounting in the Entities: a Model of Strategic Analysis for Acounting Department

Abstract

Using the SWOT analysis this study proposes a methodology to the accounting department to help the recast its accounting strategy and redefining its positioning. It is a theorical and bibliographical study to discuss how an accounting department could internalize strategic business techniques. It is expected that the use of this proposal, combining analysis methods and the questions arising from the internal and external issues, could help to get a satisfactory result to the goals proposed by the department and adapting to the strategic accounting concepts.