Konwergencja rachunkowości finansowej i rachunkowości zarządczej w Polsce w świetle badań ankietowych
Convergence of financial accounting and management accounting in Poland in the light of empirical research

Summary/Abstract: The aim of the article is to determine the level of convergence of financial accounting and management accounting in companies operating in Poland. In order to determine the level of the convergence, the survey method was used. It was found that the level of convergence of accounting in the companies examined is moderate. The number of studies on the convergence of accounting is very limited in the world, and in Poland they are quite unique. For this reason, the research presented in this article is rele-vant for both the science and the practice of accounting.

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