Koncepcja wykładu z rachunk. zarządczej na kierunku finanse i bankowość prowadzonym na Wydz.Zarządz.i Informat Akademii Ekonomicznej we Wrocławiu
The conception of lecture on management accounting in finance and banking specialization conducted at Wrocław University of Economics

Summary/Abstract: In the article author presents the new conception of lecture on management accounting. This conception was worked out in The Department of Cost and Management Accounting that functions at Wrocław University of Economics. The conception bases on an assumption that management accounting should support above all strategic and value based management. Because of the new approach places emphasis on using different management accounting instruments in formulating and executing strategy which contributes to creating shareholders’ value. In the lecture there is presented a comprehensive case study that lets students understand in a better way the role of management accounting in value based management.

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