Object

Title: Beginnings of the development of management accounting in Poland – contribution of the Wrocław center

Title in english:

Research Papers of Wrocław University of Economics

Creator:

Nowak, Edward

Description:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2018; Nr 515; s. 257-264

Abstrakt:

Management accounting is a discipline subject to dynamic development in the areas of theoretical concepts and practical applications. In Poland, the greatest development in this area occurred after 1989 in connection with socio-economic changes. However, the beginnings of management accounting development in our country date back to much earlier years. The Polish precursors to this discipline include W. Malc and J. Falewicz, who in 1963 published books on issues that fall within the scope of management accounting. W. Malc’s work concerned postulated costs, while J. Falewicz assessed the economy and profitability using the dependence between global costs and production volume. Currently, they are also one of the most important issues considered in management accounting. This leads to the recognition of W. Malc and J. Falewicz as precursors of management accounting in Poland stemming from the centre of Wrocław

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2018

Resource Type:

artykuł

Resource Identifier:

oai:dbc.wroc.pl:48445

Language:

eng

Relation:

Global Challenges of Management Control and Reporting ; Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2018; Nr 515

Rights:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-NC-ND 3.0 PL

Location:

Uniwersytet Ekonomiczny we Wrocławiu

Object collections:

Last modified:

Jun 11, 2022

In our library since:

Oct 9, 2018

Number of object content hits:

309

Number of object content views in PDF format

293

All available object's versions:

https://www.dbc.wroc.pl/publication/76733

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