Język Polski
English
Published
:
2010-06-30
Influence of Financial Accounting Globalization on management Accounting
Józef Aleszczyk
Abstract
Worldwide financial crisis have showed the disadvantages of long term forecasts, lack of standard tasks in budget range and deviations from present analyses. It has focused on current ratio management and costs control. The managers were forced to submit management accounting to financial accounting requirements. Polish managers, based on international auditors companies and the international corporations, have to have the international certificates including CI MA. CFA, ACCA or CIA. These certificates confirm the ability that the managers can use fluently the International Accounting Standards and its interpretations in operation and strategy process of management information. The purpose of the paper is to present the problem with identification Polish and international area of accounting law, its globalization (standardization) and the impact of financial accounting upon range of management accounting information. (original abstract)Keywords:
Financial accounting, Accounting standards, Managerial qualifications, Financial statementsDetails
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Authors
Citation rules
Aleszczyk, J. (2010). Influence of Financial Accounting Globalization on management Accounting. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 28(28). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/1597