KRYTYCZNA OCENA PODEJŚCIA DO NARZĘDZI RACHUNKOWOŚCI ZARZĄDCZEJ JAKO NIEZALEŻNYCH OD STRATEGII I MODELU BIZNESOWEGO
CRITICAL ASSESSMENT OF THE APPROACH TO THE ACCOUNTING MANAGEMENT TOOLS AS INDEPENDENT FROM THE STRATEGY AND THE BUSINESS MODEL

Summary/Abstract: This paper explores the role of the business model and strategy in the implementation of managerial accounting. As contingency theory of management accounting shows, there is no single management accounting system acceptable to all organizations or any system that is satisfactory in all circumstances in a single organization. Consequently, accounting systems must be contingent upon the circumstances that prevail at any time; they must be capable of development in order to take into consideration such factors as changes in the environment, competition, organizational structures, and technology. Information coming from the management accounting system is necessary to link the strategy with the business model, as well as to evaluate these elements independently. These three management instruments are different but complementary tools for increasing the efficiency of functioning. Their simultaneous use allows to better match these elements to each other.

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