Automatyzacja procesów rachunkowości zarządczej
Automation of management accounting processes

Summary/Abstract: Owing to the widespread use of information technology contemporary accounting has been undergoing rapid transformation. Automation of processes influences data computing and storing, moreover, it effects the ways of sharing information as well as its application by users. Additionally, the accompanying expansion of data files opens the field for the development of new analytical methods. The aim of this paper is to review the impact of automation of information processes on the changes in management accounting systems. The concept of four types of control systems proposed by Simons [1995] was adopted as a theoretical framework for the discussion. The study pointed at the potential changes in each type of the systems resulting from the application of information technology.

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