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- Title
STAN I PERSPEKTYWY ROZWOJU RACHUNKOWOŚCI ZARZĄDCZEJ W XXI WIEKU W PRAKTYCE.
- Authors
Nita, Bartłomiej
- Abstract
The article attempts to synthesize the state and perspectives of management accounting practice in 21st century globally on the basis of research conducted by other authors in the context of research projects carried out by Ernst and Young, the British Chartered Institute of Management Accountants (CIMA), and the American Institute of Management Accountants (IMA). In the first part of the article the research findings on the state of management accounting at the turn of the 20th and 21st centuries were presented, next the results of research conducted at the beginning of the past decade were elaborated. Then the changes in the accounting practice and the perception of the role played by specialists in this area were discussed by referring to the research of 2012. In the last part of the paper the most important trends in management accounting postulated by other researchers were described.
- Publication
Research Papers of the Wroclaw University of Economics / Prace Naukowe Uniwersytetu Ekonomicznego we Wroclawiu, 2015, Issue 399, p361
- ISSN
1899-3192
- Publication type
Article
- DOI
10.15611/pn.2015.399.35