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- Title
Konwergencja rachunkowości finansowej i rachunkowości zarządczej w Polsce w świetle badań ankietowych.
- Authors
KABALSKI, PRZEMYSŁAW; ZARZYCKA, EWELINA
- Abstract
The aim of the article is to determine the level of convergence of financial accounting and management accounting in companies operating in Poland. In order to determine the level of the convergence, the survey method was used. It was found that the level of convergence of accounting in the companies examined is moderate. The number of studies on the convergence of accounting is very limited in the world, and in Poland they are quite unique. For this reason, the research presented in this article is relevant for both the science and the practice of accounting.
- Subjects
POLAND; ACCOUNTING; FINANCIAL management; MANAGERIAL accounting; INTERNATIONAL Financial Reporting Standards
- Publication
Zeszyty Teoretyczne Rachunkowości, 2018, Vol 96, Issue 152, p81
- ISSN
1641-4381
- Publication type
Article
- DOI
10.5604/01.3001.0011.6171