Kierunki rozwoju rachunkowości zarządczej w latach 1950-1985 – perspektywa anglo-amerykańska
Trends in the evolution of management accounting in 1950–1985. Anglo-American perspective

Summary/Abstract: This article attempts to identify major trends in management accounting research and its practical application in enterprises in English – speaking countries in the second and third phase of its evolution, i.e. from the early 1950s to around 1985. In the second phase (1950–1965), in English-speaking countries a formal distinction was made between management accounting and financial account (introduction of the term „management accounting”, definition of the nature and scope of management accounting), followed by development of management accounting research and diversification of its subject matter. A the end of the third stage of management accounting evolution (1966–1985), a gap was revealed between its concepts and the state of implementation of its methods and information needs of business management in postindustrial economies. Management accounting was declared to have lost its relevance for management processes. The article quotes the arguments of the main authors of this opinion, T.H. Johnson and R.S. Kaplan.

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