Title:

The convergence of financial and management accounting in Poland

Group publication title:

Financial Sciences. Nauki o Finansach

Title in english:

Konwergencja rachunkowości finansowej i zarządczej w Polsce

Creator:

Kabalski, Przemysław ; Zarzycka, Ewelina

Subject and Keywords:

convergence ; management accounting ; financial accounting ; konwergencja ; rachunkowość finansowa ; rachunkowość zarządcza ; pomiar

Description:

Financial Sciences. Nauki o Finansach, 2018, vol. 23, no. 2, s. 9-19

Abstrakt:

The aim of this article is to present the results of a study on the convergence of financial accounting and management accounting in companies operating in Poland against the background of international solutions. The survey, carried out in 2017, was used to collect data. Based on the questionnaire returned by 40 companies, it was found that the level of convergence of financial accounting and management accounting in Polish enterprises is moderate. The number of worldwide studies on the convergence of accounting is very limited, and in Poland they are quite unique. For this reason, the study presented in this article is relevant both for science and the practice of accounting

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2018

Resource Type:

artykuł

Format:

application/pdf

Resource Identifier:

doi:10.15611/fins.2018.2.01

Language:

eng

Relation:

Financial Sciences. Nauki o Finansach, 2018, vol. 23, no. 2

Rights:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-NC-ND 3.0 PL

Location:

Uniwersytet Ekonomiczny we Wrocławiu