Język Polski
English
Published
:
2016-02-28
The State and Development Trends of Management Accounting in the Global Environment
Bartłomiej Nita
Abstract
The objective of the paper is to discuss the state-of-the-art and development trends of management accounting practice in a global environment. This was done on the basis of research conducted by other authors in the context of research projects carried out by Ernst and Young, the Chartered Institute of Management Accountants (CIMA), and the Institute of Management Accountants (IMA). In the first part of the article the research findings on the state of management accounting at the turn of the XX and XXI centuries were presented. Next, the results of research conducted at the beginning of the past decade were elaborated on. After which, the changes in accounting practice and perception of the role played by specialists in this area were discussed by referring to research from the first decade of the XXI century. In the last part of the paper the most important trends in management accounting postulated by other researchers were described and the author's own predictions on the developments in the field of managerial accounting were presented.(original abstract)Keywords:
Management accounting, Development of accountingMost read articles by the same author(s)
- Bartłomiej Nita, The Essence and the Structure of Management Reporting , Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu: Vol. 28 (2010)
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Nita, B. (2016). The State and Development Trends of Management Accounting in the Global Environment. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 66(1). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/927