Caring for the Image of Management Accounting Cover Image

W trosce o wizerunek rachunkowości zarządczej
Caring for the Image of Management Accounting

Author(s): Irena Sobańska
Subject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: management accounting; academic textbooks; specialist management accounting; lean management accounting

Summary/Abstract: Purpose – analysis of the content of textbooks on managerial accounting edited in Poland in the pe-riod of transformation of economic system. Design/Methodology/Approach – in the research conducted 12 textbooks edited in the years 2000–2014 were taken into consideration and analysed. Findings – the article contains general comments of the Author related to the structure of the problems presented, a terminology used. There are also examples of ambiguity and non-congruence within a textbook. In the conclusion of the article, the Author points, among others, that textbooks should be treated as a mean of creating good brand for managerial accounting practitioners, should contain good, specific, well grounded, and verified knowledge, useful for the main users constituted by managers and specialists in managerial accounting.

  • Issue Year: 2016
  • Issue No: 80 (2)
  • Page Range: 385-392
  • Page Count: 8
  • Language: Polish
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