Wpływ globalizacji na pomiar wyników w rachunkowości zarządczej. Model teoretyczny i jego weryfikacja empiryczna
The impact of globalization on performance measurement in management accounting – a theoretical model its empirical verification.

Summary/Abstract: Globalization is one of the most important processes influencing the complexity of companies functioning at the beginning of 21st century. In order to face growing challenges of global competition and turbulent, unstable environment contemporary enterprises are to continually develop processes and information systems including accounting information system focused on performance measurement. The main aim of the article is to present a model explaining the impact of the globalization on performance measurement in management accounting. The model is based on the contingency theory (like Hopwood’s T. Groot’s and K. Lukka’s J. Innes’ and F. Mitchell’s models). The article also provides verification of the model based on empirical research.

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