Zmiany w rolach i funkcjach specjalistów do spraw rachunkowości zarządczej – przegląd literatury światowej
Changes in the roles and functions of management accountants – a review of international literature
Author(s): Ewelina ZarzyckaSubject(s): Business Economy / Management, Accounting - Business Administration
Published by: Stowarzyszenie Księgowych w Polsce
Keywords: management accountant; literature review; functions
Summary/Abstract: The turn of the twentieth century abounds in numerous studies and articles focusing on the changes that occur in the roles and functions of management accountants. Equally interesting are the works that are looking for the causes of change, but also for their implications for the management of organizations. The purpose of this article is to review the literature in three main areas of research in this field. The review is aimed at identifying the current state of knowledge in this study area, and at providing inspiration for planning further research. In Poland, the changes in the roles and functions of management accountants are the subject of few studies. The collected material is provides a basis for engaging in comparative studies on management accounting practices in Poland and abroad.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2015
- Issue No: 85
- Page Range: 117-135
- Page Count: 18
- Language: Polish