Najlepsze praktyki biznesowe w rachunkowości zarządczej
The best practice in management accounting

Summary/Abstract: The article presents results of the research on best practice in management accounting conducted as part of interdisciplinary statutory research in Warsaw School of Economics. The main purpose of the research was to recognize the phenomenon of best practice in literature, to develop methodology of best practice and case studies analysis, and to analyce an exemplary case study. The research proved that the widely described phenomenon of best practices has little association with management accounting. This is mainly due to difficulties in measurement of best practices in management accounting as well as the need to relate them diretly to enterprise purposes. This opens research areas in management accounting, which should cover preparation of methodology of best practices measurement from the perspective of different business strategies as well as analysis of best practices in enterprises.

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