دورية أكاديمية
Academic aspects of management accounting and controlling in Poland since the 1990s
| العنوان: | Academic aspects of management accounting and controlling in Poland since the 1990s |
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| المؤلفون: | Anna Szychta, Justyna Dobroszek |
| المصدر: | Zeszyty Teoretyczne Rachunkowości, Vol 2017, Iss 93(149), Pp 175-210 (2017) |
| بيانات النشر: | Rada Naukowa SKwP, 2017. |
| سنة النشر: | 2017 |
| المجموعة: | LCC:Finance |
| مصطلحات موضوعية: | management accounting, controlling, research, accounting journals, teaching, Poland, Finance, HG1-9999 |
| الوصف: | Academic aspects of management accounting and controlling in Poland since the 1990s Management accounting (MA) systems in enterprises in Poland are shaped by numerous economic and institutional factors. Normative drivers such as teaching at the university level, academic research and publications of Polish academics (which are, in turn, influenced by the development of MA and con-trolling in Western countries) are of major importance. The aim of the paper is to recognize and present the scope of the impact that the Anglo-American concept of management accounting, and the controlling concept according to the approach in German-speaking countries, have had on the academic aspects of MA in Poland since 1990. The authors answer in the paper six explorative research questions. The basis for the answers to these questions is a literature study, a review and thematic classification of articles concerning MA and controlling, published in the two main Polish journals in this area, and a survey conducted by the authors among heads of accounting departments at universities and other entities of further education in Poland. The paper provides arguments confirming that there is no uni-form perception of the relationship between MA and controlling among Polish accounting researchers, that research topics in Poland are dominated by the Anglo-American concept of MA, and that educa-tional programs on accounting at university level have a preference for the term management account-ing, although they also offer courses on controlling. |
| نوع الوثيقة: | article |
| وصف الملف: | electronic resource |
| اللغة: | English Polish |
| تدمد: | 1641-4381 2391-677X |
| العلاقة: | http://ztr.skwp.pl/gicid/01.3001.0010.3196Test; http://ztr.skwp.pl/gicid/pdf/01.3001.0010.3196Test; https://doaj.org/toc/1641-4381Test; https://doaj.org/toc/2391-677XTest |
| DOI: | 10.5604/01.3001.0010.3196 |
| الوصول الحر: | https://doaj.org/article/1e0c2a47abdf4292ac3ab67497135464Test |
| رقم الانضمام: | edsdoj.1e0c2a47abdf4292ac3ab67497135464 |
| قاعدة البيانات: | Directory of Open Access Journals |
| تدمد: | 16414381 2391677X |
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| DOI: | 10.5604/01.3001.0010.3196 |