Changes in the roles and functions of management accountants – a review of international literature
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2015, Vol 2015, Issue 85
Abstract
The turn of the twentieth century abounds in numerous studies and articles focusing on the changes that occur in the roles and functions of management accountants. Equally interesting are the works that are looking for the causes of change, but also for their implications for the management of organizations. The purpose of this article is to review the literature in three main areas of research in this field.The review is aimed at identifying the current state of knowledge in this study area, and at providing inspiration for planning further research. In Poland, the changes in the roles and functions of management accountants are the subject of few studies. The collected material is provides a basis for engaging in comparative studies on management accounting practices in Poland and abroad.
Authors and Affiliations
Ewelina Zarzycka
Keywords
Related Articles
- EP ID EP81857
- DOI 10.5604/16414381.1185454
- Views 116
- Downloads 0
Invisible assets – nature and importance to a company
Invisible assets constitute part of a company's invisible property which is not included in the accounting system. In spite of the fact that they are not regulated by law, enterprises are aware of their great role in cre...
The impact of crisis on continuation of entities’ operations and the role of accounting
Globalization of economic processes entails increased risk of the occurrence of factors which threaten the continuation of business operations. The threats may be caused by external and internal factors. Information gene...
Double-entry bookkeeping by Pacioli and his European followers in XVI–XVII century
Published in 1494, the Treatise on Double-entry Bookkeeping by Luca Pacioli was a comprehensive manual describing the principles of bookkeeping by the Italian method. The educational value of this work and its substantiv...
Analiza możliwości implementacji obiektowego rachunku kosztów w podmiotach leczniczych –wyniki badań empirycznych
Artykuł prezentuje wyniki badań empirycznych nad celowością i możliwością implementacji obiektowe-go rachunku kosztów w podmiotach leczniczych. W pierwszej części artykułu zaprezentowane zostały przesłanki, które wskazuj...
Selected problems in accounting – its scientific status and research areas
The paper offers a standpoint in the discussion on accounting as a scientific discipline in Polish condi-tions and in the perspective of global accounting achievement. The perception of accounting as a scien-tific discip...