Management accounting theory and good practices

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Management accounting theory and good practices

Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2011, Vol 2011, Issue 62

Abstract

The paper discusses the question of relations between management accounting theories and good accounting practice. It argues that theories and good practices continue to coexist within management accounting in spite of a theoretical break-through in it. CVP, ABC, TOC and Time-Driven ABC are presented as examples of theories with reconstructed paradigms. The appearance of CVP is considered to be a theoretical breakthrough in management accounting. Good practices are characterized in terms of the type of knowledge they create and use (know-what and know-how) and effectiveness. Six Sigma, Just in Time, Re-engineering, and Lean Production are given as examples of good practices being theoretical generalizations of good practices in companies. Balanced Scorecard, on the other hand, is a good practice created by science in the situation where it is not possible to formulate proper theory. There is a feedback between good practices development after starting BSC projects in companies and development of BSC as a good practice created by science.

Authors and Affiliations

Jarosław Mielcarek

Keywords

Audyt efektywnościowy jako narzędzie ukierunkowane na rozliczalność wydatkowania środków publicznych w Polsce na tle praktyk Wielkiej Brytanii

W ostatnich latach wydatkowanie środków publicznych w Polsce w sposób restrykcyjny poddawane jest ocenie obywateli. Powyższe wymusza na jednostkach sektora finansów publicznych wprowadzenie narzędzi, które umożliwią zbad...

EP ID EP53588
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