25 years of activity of the Department of Management Accounting  in the light of  evolution of research trends in accounting Cover Image

Dorobek 25 lat działalności Katedry Rachunkowości Menedżerskiej w świetle ewolucji nurtów badawczych w rachunkowości
25 years of activity of the Department of Management Accounting in the light of evolution of research trends in accounting

Author(s): Gertruda Krystyna Świderska, Monika Raulinajtys- Grzybek, Mariusz Karwowski, Małgorzata Krysik, Marcin Pielaszek, Paweł Warowny
Subject(s): Economy, National Economy, Socio-Economic Research
Published by: Stowarzyszenie Księgowych w Polsce
Keywords: achievements of the Department of Management Accounting; research trends in accounting; disclosures; budgeting; cost accounting

Summary/Abstract: The article presents the scientific achievements of the Department of Management Accounting of Warsaw School of Economics. Since the founding of the Department, its mission has been to develop knowledge of management accounting and to promote the application of this knowledge in practice. The conviction about the social importance of accounting also determines the research activity of the staff of the Department. Over the course of 25 years, the team has been carrying out a number of research projects, including research on disclosures in annual reports, budgeting, and modern cost accounting, including its specific role in terms of universal services. The research conducted in the Department, which is characterized by methodological pluralism, belongs in part to mainstream research, but in part goes beyond this approach. In particular, the development of new cost accounting models is an example of research drawing on the critical approach.

  • Issue Year: 2017
  • Issue No: 92
  • Page Range: 175-190
  • Page Count: 16
  • Language: Polish