Cykle informacyjne w rachunkowości zarządczej restauracji – studium przypadku
Information Cycles in Restaurant Management Accounting – Case Study

Summary/Abstract: Purpose – Identification of information cycles in the management accounting system in restaurants. Research is based on the contingency theory – information cycles are analysed as the effect of specific external and internal determinants of gastronomy business. Methodology – Research covers both literature review and a case study. A chosen Polish restaurant is the subject of the study. Empiricalinvestigation is taking into account analyses of financial documents, content of IT system and participatory observation. Findings – Empirical studies suggests that the rhythm of operational activities has much stronger impact on informational cycles in restaurant management accounting system then standard accounting periods. Originality/value – Information cycles of management accounting have not been presented in the Polish literature on the subject yet. This work presents the results of original empirical research on those issues.

• Details
• Contents