Wkład Profesor Alicji Jarugowej w rozwój rachunku kosztów i rachunkowości zarządczej
The contribution of Professor Alicja Jaruga to cost and management accounting development

Summary/Abstract: The purpose of this paper is to present the scientific achievements of Professor Alicja A. Jaruga in the field of cost accounting and management accounting. These achievements are understood as Professor Jaruga’s publications and the continuation of Her thoughts in scientific research carried out by the staff of the Department of Accounting, Faculty of Management, University of Lodz. To achieve the purpose of this article, the authors conducted in depth literature studies including works authored by Professor Jaru-ga, publications devoted to Her academic career, and materials that should be considered as continuation of Her research work. Professor Jaruga’s research interests were concentrated from the beginning of Her career on cost and management accounting. Initially Her research was focused on indirect costs and various models of cost accounting used in companies management (including multi-stage and multi-block profit statement). Subsequent publications are mainly devoted to presentation in Polish literature of solutions and management accounting tools known and used, among others, in Japan, United States of America and Western Europe. The directions set by Profesor Jaruga’s work became the basis for research carried out by next generations of researchers and the source of inspiration for their doctoral and habilita-tion dissertations, various publications and conference papers.

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