The Strategic Role of Accounting in Modern Organisations: A Comprehensive Analysis

  1.0 Introduction: The Evolution of Accounting as a Strategic Business Function Figure 1 Modern Accounting Environment In today's rapidly evolving business landscape, accounting has transformed from a traditional record-keeping function into a sophisticated strategic enabler that drives organisational success. Modern accounting professionals serve as business intelligence architects, sustainability advocates, and digital transformation leaders who guide organisations through complex operational environments   (TY TEOH International, 2025) . This comprehensive exploration reveals how accounting has become the nerve center of organisational decision-making, stakeholder engagement, and long-term value creation in an era defined by technological disruption and heightened transparency demands   (The Tourism Institute, 2023) . 2.0 What is Accounting? Foundation of Modern Business Intelligence   Figure 2 Accounting cycle from transaction recording to financ...