What is it about?
Information about Controlling and management accounting originating respectively from Germanic and Anglophone countries exerted a varied impact on perception of management accounting by different groups of people in Poland. The article presents perception the of the nature and scope of management accounting and controlling by Polish authors since the 1990s, and demonstrates the role played in shaping this perception of accounting researchers and practitioners by two major Polish journals in this area: scientific journal Zeszyty Teoretyczne Rachunkowości and the professional magazine Controlling i Rachunkowść Zarządcza.
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Why is it important?
Our findings confirm that there is no uniform perception of the relations between management accounting (MA) and controlling among Polish researchers. We point in this respect to at least three positions: (1) controlling is wider than MA; (2) MA and controlling have common elements but MA is for instance a tool or information basis for controlling; (3) MA and controlling overlap. These different opinions of the authors influence a multi-faceted image of controlling and MA created in Polish enterprises.
Perspectives
I believe that this peper can be a starting point for comparative research, how the relationship between MA and controlling is treated in other countries that underwent a system transformation in the 1990s.
Professor Anna Szychta
University of Lodz, Faculty of Management, Poland
Read the Original
This page is a summary of: Perception of Management Accounting and Controlling by Polish Authors in Publications in 1990-2016, January 2016, Atlantis Press,
DOI: 10.2991/icaat-16.2016.45.
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