haku: @author Szychta, A. / yhteensä: 2
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| Tekijä: | Szychta, A. |
| Otsikko: | The scope of application of management accounting methods in Polish enterprises |
| Lehti: | Management Accounting Research
2002 : DEC, VOL. 13:4, p. 401-418 |
| Asiasana: | ACCOUNTING POLAND IMPLEMENTATION COST ACCOUNTING BUDGETING |
| Kieli: | eng |
| Tiivistelmä: | The transformation of Poland's economic system in the 1990s as a result of transition from a centrally planned economy to a market-based system involves significant changes in the regulatory context and in accounting practice and education. This paper presents the scope of application of management accounting concepts and methods in 60 Polish enterprises covered by a questionnaire survey carried out by the author between November 1998 and December 1999 in enterprises located in central and southern Poland. The selected companies were interviewed by means of a postal survey, with inquiry forms delivered in person in some cases. The detailed analyses carried out in this paper and the conclusions presented are also based on information obtained from documentary evidence. |
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