文章基本信息

标题：Development of management accounting in the light of scientific achievements of the Wroclaw school of accounting studies
其他标题：Rozwój rachunkowości zarządczej w świetle osiągnięć wrocławskiego ośrodka rachunkowości
本地全文：下载
作者：EDWARD NOWAK
期刊名称：Zeszyty Teoretyczne Rachunkowości
印刷版ISSN：1641-4381
电子版ISSN：2391-677X
出版年度：2019
卷号：103
期号：159
DOI：10.5604/01.3001.0013.3078
语种：English
出版社：Rada Naukowa SKwP
摘要：The main purpose of the paper was to present the scientific input and achievements of the Wroclaw school of accounting studies at Wroclaw University of Economics in the area of management accounting development in Poland in the post-war period, early in the history of the University.Conclusions presented in this paper are formulated on the basis of literature studies conducted by the author, with a special focus on the wealth of information published by the leading representatives of the Wroclaw centre, particularly in the area of management accounting.The paper offers insight into the work of the most prominent figures of the Wroclaw school and their roles in the initiation and evolution of the management accounting science in Poland.Analyses suggest that many of the scientific observations reported by the centre, both in the form of articles and non-serial printed publications, were consistent with the leading academic modes of approach to management accounting, not only in Poland, but also in the international dimension.Important publications in management accounting can be found in the scientific output of many researchers and academics of the Wroclaw school of accounting studies, with the most prominent figures rightly considered as precursors and pioneers of management accounting in Poland.In addition, the study provides evidence to confirm strong associations linking the evolution of management accounting studies at the Wroclaw centre with the current socio-economic transformations and turbulent conditions of economic operation observed in the post-war period.
其他摘要：Głównym celem artykułu jest ukazanie wkładu wrocławskiego ośrodka rachunkowości, skupionego w Uniwersytecie Ekonomicznym we Wrocławiu, w rozwój rachunkowości zarządczej w Polsce w okresie powojennym, od początku jego istnienia.Wnioski przedstawione w arty
关键词：management accounting;cost accounting;controlling;history of accounting;Wroclaw school of accounting studies
其他关键词：rachunkowość zarządcza;rachunek kosztów;controlling;historia rachunkowości;wrocławski ośrodek rachunkowości