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2015 | 85 | nr 141 | 37--60
Tytuł artykułu

O czynnikach kształtujących systemy rachunkowości i kontroli zarządczej : krytyczny przegląd badań empirycznych

Treść / Zawartość
Warianty tytułu
Factors Affecting Management Accounting and Control Systems : a Critical Review of Empirical Studies
Języki publikacji
PL
Abstrakty
Z punktu widzenia zachodzących zmian ważne staje się pozyskanie wiedzy o systemach rachunkowości i kontroli zarządczej z perspektywy różnych czynników mogących mieć wpływ na ich kształt. Dla nauki istotne jest prowadzenie szeroko zakrojonych długookresowych badań podstawowych w tym zakresie, odnoszących się zarówno do jednostek sektora prywatnego, jak i publicznego, co może jednoznacznie przyczynić się do stworzenia obrazu o aktualnym stanie systemów rachunkowości i kontroli zarządczej oraz kierunkach ich rozwoju. Celem tego artykułu jest uogólnienie wniosków dotyczących wpływu zróżnicowanych czynników na systemy rachunkowości i kontroli zarządczej. Dlatego analizowano cztery obszary: rodzaj stosowanej strategii, kulturę narodową, niepewność otoczenia oraz zintegrowane systemy informacyjne, których wpływy były najczęściej spotykane w literaturze przedmiotu. Jako metodę zastosowano krytyczny przegląd opracowań z dziedziny rachunkowości zarządczej, w tym w szczególności wyników badań empirycznych prowadzonych we wskazanych obszarach i opublikowanych na łamach renomowanych czasopism naukowych. Dokonano także systematyki pojęć w odniesieniu do systemów kontroli zarządczej oraz zdefiniowano czynniki rozważane w artykule. W pracy tej przyjęto też trzy tezy, których prawdziwość udowodniono w toku analizy. (abstrakt oryginalny)
EN
Knowledge of management accounting & control systems and factors which may affect the design of such systems has become crucial due to emerging changes both in the external and internal business environment. Therefore it is necessary to conduct comprehensive, long-term basic research in order to prove previously formulated hypotheses in new conditions and fulfil the research gap. Based on critical review of empirical studies published in prestigious scientific journals this paper aims at validating the assumed hypotheses and at generalising research findings on impacts of various determinants on management accounting & control systems. The predominant contingent factors include: type of strategy implemented, national culture, perceived environment uncertainty and integrated information system. (original abstract)
Rocznik
Tom
85
Numer
Strony
37--60
Opis fizyczny
Twórcy
  • Uniwersytet Ekonomiczny we Wrocławiu
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Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171417197

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