Never Lose the War throughout Accounting Strategy

Krisna Damayanti, Noorlailie Soewarno


This study aims to interpret the concept of accounting as strategies from conventional concepts point of views, profit business orientation associated with modern historical war strategies point of views by war strategy experts in winning wars on the battlefield. This study uses critical historical, conceptual research/documentary research/library research by combining descriptive analysis, utilizing international and national journal literature indexed at Scopus, and historical data in the form of bibliographies of war strategy experts along with army war strategy manual guidelines. This study finds similarities between accounting techniques in realizing business through the chosen strategy in winning the global and local business competition while maintaining the continuity of business development with war strategies and tactics to win the war both ancient and modern that has been implemented and proven to be able to win a war that utilized 9 strategies from the US Army Manual guidelines. The application of this research is intended for business managers with all the equipment similar to warlords who are equipped with complete equipment and weapon to formulate an appropriate strategy to win a local and global war. This study takes the perspective of the historical philosophy from the warfare of ancient war strategies to modern war strategies into broad modern accounting concepts through accounting techniques.



Keywords: accounting technique, management accounting, strategy, leadership.




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