Perspektywy wykorzystania narzędzi rachunkowości zarządczej w logistyce w świetle badań empirycznych
Prospects for the Application of Management Accounting Tools in Logistics in the Light of Empirical Research

Summary/Abstract: Objective: To examine the prospects for the application of selected management accounting tools ensuring feedback between accounting and logistics.Research Design & Methods: The preparation of the article was preceded by a literature review in the field of management accounting and logistics. Theoretical considerations in this area have been supplemented by empirical research that was carried out in November 2021. The authors’ own research was preceded by observation. The survey was carried out electronically, in two stages, on a sample of 239 people. The survey involved, among other things, respondents- practitioners, verified persons professionally related to logistics, accountants, controllers and managers. The survey questionnaire used for the research was prepared with Microsoft Forms. The questions were close-ended. The survey was carried out electronically in two stages. The link to the survey was sent to individuals representative of various sectors and industries (practitioners) and lecturers of a public university. The article complements the research gap resulting from poor recognition of management accounting tools in logistics.Findings: Cost account and the management accounting subsystem are used in logistics, an area is which companies should use, first and foremost, activity and process-based costing, as well as target costing. According to the respondents, activity and process-based costing provide useful information in logistics activities.Implications/Recommendations: The research reported here indicates that the most common barriers to implementing management accounting tools in logistics include: employees’ inexperience in using instruments, the high cost associated with introducing changes as well as the knowledge and qualifications of employees. Further research on implementing management accounting tools is required to provide quick and reliable information that could be used to achieve typical logistic goals.Contribution: The article is based on the results of an empirical study. Conclusions from the conducted analyses fill the cognitive gap in this area and can be used by both practitioners and theoreticians. It helps develop the discipline by recognising the extent to which management accounting tools are used in the logistics industry.

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