BEGINNINGS OF THE DEVELOPMENT OF MANAGEMENT ACCOUNTING IN POLAND –
CONTRIBUTION OF THE WROCŁAW CENTER Cover Image

BEGINNINGS OF THE DEVELOPMENT OF MANAGEMENT ACCOUNTING IN POLAND – CONTRIBUTION OF THE WROCŁAW CENTER
BEGINNINGS OF THE DEVELOPMENT OF MANAGEMENT ACCOUNTING IN POLAND – CONTRIBUTION OF THE WROCŁAW CENTER

Author(s): Edward Nowak
Subject(s): Business Economy / Management, Evaluation research, Accounting - Business Administration
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: cost survey; postulated costs bill; variable costs account; cost regression; profitability assessment;

Summary/Abstract: Management accounting is a discipline subject to dynamic development in the areas of theoretical concepts and practical applications. In Poland, the greatest development in this area occurred after 1989 in connection with socio-economic changes. However, the beginnings of management accounting development in our country date back to much earlier years. The Polish precursors to this discipline include W. Malc and J. Falewicz, who in 1963 published books on issues that fall within the scope of management accounting. W. Malc’s work concerned postulated costs, while J. Falewicz assessed the economy and profitability using the dependence between global costs and production volume. Currently, they are also one of the most important issues considered in management accounting. This leads to the recognition of W. Malc and J. Falewicz as precursors of management accounting in Poland stemming from the centre of Wrocław.

  • Issue Year: 2018
  • Issue No: 515
  • Page Range: 257-264
  • Page Count: 8
  • Language: English