The purpose of the research - is to study the theoretical and methodological foundations for the formation of an accounting and information base for strategic decisions and features of historical development based on scientific and theoretical sources.

The methodology of the research - methods such as synthesis, analysis and comparison were used during the research.

The results of the research - as a result of the study, the theoretical questions of the formation of an information base for making strategic decisions are substantiated and the features of historical development are determined.

The practical importance of the research - the results obtained can be used as a theoretical and methodological basis in the formation of information support for strategic management and strategic decision-making by enterprises.

The originality and scientific novelty of the research - he strategy and scientific approaches to its development in terms of the formation of accounting and information support, the theoretical foundations for the formation of analytical accounting and information support of strategic management in the context of digitalization have been studied.

Keywords: strategic decisions, analytical accounting and information provision, strategic accounting, management accounting, strategy, accounting and information base, theoretical bases of formation of accounting and information provision.