Globalne zasady rachunkowości zarządczej CGMA. Geneza – struktura – treści
Global Management Accounting Principles - CGMA. Origins – structure – contents

Summary/Abstract: In October 2014, Chartered Global Management Accountant (CGMA) published Global Management Accounting Principles (GMAP). The purpose of this article, having the character of a scientific statement, is to present the origins, structure and content of this document and reference them in the primary dimension to the issues presented in the literature. GMAP is a new and formalized approach to the role of management accounting in the modern enterprise widely discussed in the literature. The document organizes so far scattered information and it is a synthetic summary of the achievements of the literature. The dissemination of principles which are widespread in business practice should promote the implementation of achievements of accounting science in the functioning of modern organizations.

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