Rola komentarza zarządu w ujawnianiu modelu biznesu i sprawowaniu kontroli zarządczej
The Role of the Management Commentary in Communicating the Business Model and Exerting Management Control

Summary/Abstract: Purpose – Presentation of the role of the management commentary in communicating the business model and the usefulness of the commentary in management control. Design/methodology/approach – 1. Literature research on the relationship of the business model and management control with the management commentary, with emphasis on the section of the commentary dealing with the nature of the business. 2. Qualitative content analysis of the management commentaries of issuers included in the WIG20 index in order to assess the quality of disclosures concerning the nature of their businesses. Findings – 1. The business model results from detailed disclosures in the management commentary, which should play an important role in management control. 2. The studied capital groups are still not aware of the importance for stakeholders of information about the business model. Originality/value – Indication of the importance from an accounting perspective of disclosing information about the business model – a relatively new issue in management – in the management commentary.

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