Zmiany w rolach i funkcjach specjalistów do spraw rachunkowości zarządczej - przegląd literatury światowej

• Autorzy: Ewelina Zarzycka

Warianty tytułu

Changes in the Roles and Functions of Management Accountants - a Review of International Literature

• Języki publikacji: PL

Abstrakty

Przełom XX i XXI wieku obfituje w liczne badania i artykuły, w który podejmowana jest problematyka zmian zachodzących w rolach i funkcjach specjalistów do spraw rachunkowości zarządczej. Równie interesujące są prace, które poszukują przyczyn tych zmian, ale także badają ich konsekwencje z punktu widzenia zarządzania organizacjami. Celem artykułu jest dokonanie przeglądu zarówno literatury polskiej, jak i światowej w zakresie roli i funkcji specjalisty do spraw rachunkowości zarządczej. Przegląd zostanie dokonany w podziale na trzy najważniejsze obszary badawcze w omawianym obszarze. Dokonany przegląd ma uporządkować dotychczasowy stan wiedzy w badanej dziedzinie i może stanowić inspirację do planowania dalszych badań. W Polsce tematyka zmian w rolach i funkcjach specjalistów do spraw rachunkowości zarządczej jest przedmiotem niewielu analiz. Zgromadzony materiał stanowi podstawę do rozpoczęcia studiów porównawczych dotyczących praktyk rachunkowości zarządczej w Polsce i na świecie. (abstrakt oryginalny)

EN

The turn of the twentieth century abounds in numerous studies and articles focusing on the changes that occur in the roles and functions of management accountants. Equally interesting are the works that are looking for the causes of change, but also for their implications for the management of organizations. The purpose of this article is to review the literature in three main areas of research in this field. The review is aimed at identifying the current state of knowledge in this study area, and at providing inspiration for planning further research. In Poland, the changes in the roles and functions of management accountants are the subject of few studies. The collected material is provides a basis for engaging in comparative studies on management accounting practices in Poland and abroad. (original abstract)

Słowa kluczowe

PL

Rachunkowość zarządcza; Doradca; Księgowy

EN

Management accounting; Consultant; Accountant

• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2015
• Tom: 85
• Numer: nr 141
• Strony: 117--134

Twórcy

autor

Ewelina Zarzycka

• Uniwersytet Łódzki

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Identyfikatory

DOI

10.5604/16414381.1185454