Rozliczenia finansowe jako kluczowy element międzyorgani- zacyjnej rachunkowości zarządczej – studium przypadku współpracy typu bancassurance
Financial settlements as a core of inter- -organizational management accounting – case study of bancassurance cooperation

Summary/Abstract: The subject of this article is the financial settlements between the entities as a basic element of inter-organizational management accounting. Analysis of the case study covers the cooperation between a Polish bank and an insurance company. It was established that the system of mutual settlements is crucial for inter-organizational cooperation success. According to the Polish law, a bank can act as a policy holder or an insurance agent. The formula of settlements between entities depends on the role played by the bank. It is also noted that the legal form of the bank has a large impact on the relationship between the entities.

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