objectives

Purpose. This study explores the integration of Project Management (PM) and Corporate Social Responsibility (CSR) to enhance business sustainability and ethical practices, particularly in the IT sector. While PM focuses on efficiency, CSR ensures alignment with social, environmental, and governance principles. The research aims to classify and compare the core categories, objectives, and scope of PM and CSR, offering a structured framework for their integration.

In this scientific paper, by analyzing the research of domestic and foreign authors, defined the
essence of strategic management accounting as an information basis for decision-making top-level
management, which is to provide managers with all the information necessary for the management
and control of business development for the benefit of its owners and other interested partner groups
(creditors, customers, suppliers, staff, government and society). Also, the study presents the role of