Od zróżnicowania do konwergencji rachunkowości zarządczej
From diversity to convergence in managment accounting

Summary/Abstract: This paper relates to the discussion taking place in recent years in foreign management accounting journals, concerning the issue of growing convergence of management accounting concepts and practices. Tendency towards convergence in this field can be observed not only in western countries, but also in other parts of the world, including Poland. The main focus of the article is on the factors determining the diversity in management accounting development across the world, as well as factors leading to convergence in this sphere. The article also discusses major results of two surveys conducted by the author (1999 and 2005), investigating the application of management accounting methods in Poland’s enterprises and changes taking place in this respect.

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