The role and functions of controllers in organization management

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The main objective of this monograph is to determine on the basis of the survey the role of controllers in contemporary Polish companies. The study confirmed that same of the tasks performed by contemporary controllers in Polish companies are the same as those performed by their counterparts around the world although same differences were also identified. Comparing the current role of controllers in Polish organizations with their role in foreign companies can contribute to improving the controller’s image in the organizations, and change the attitude of other employees to management accountants. This may lead to better cooperation between individual departments and controllers, and therefore to the mare efficient functioning of the company.


Rok wydania2017
Liczba stron140
KategoriaRachunkowość i controlling
WydawcaWydawnictwo Uniwersytetu Łódzkiego
ISBN-13978-83-8088-409-0
Numer wydania1
Język publikacjiangielski
Informacja o sprzedawcyePWN sp. z o.o.

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Spis treści

  Introduction    9
  
  Chapter 1. The essence and outline of management accounting development    13
  1.1. The essence of management accounting    13
  1.2. The development of management accounting prior to 1980    17
  1.3. The development tendencies in management accounting at the turn of the 20th and 21st centuries    34
  
  Chapter 2. The special role of a controller in managing a modern organization    39
  2.1. The role and functions of a controller in an organization    39
  2.2. A controller’s tasks in a company    42
  2.3. A controller as a business partner    47
  2.4. A controller’s professional qualifications and personal traits    50
  2.5. A controller in the organizational structure    54
  
  Chapter 3. Tasks and attributes of controllers based on empirical research conducted in Poland    59
  3.1. The tasks of controllers and their conditioning in Polish companies    59
  3.2. A controller’s attributes in the light of the empirical research    69
  3.3. Controllers in the organizational structure    75
  3.4. Controlling awareness in Polish companies    77
  
  Chapter 4. The role and tasks of controllers in the light of the empirical research    81
  4.1. The methodology and objectives of the empirical research    81
  4.2. Characteristics of the respondents    83
  4.3. The tasks and skills of controllers in Polish organizations    88
  4.4. Differentiation of controllers’ tasks according to independent variables characterizing the respondents and their companies    98
  4.5. The relationship between the functions of controlling and the influence of controllers on an organization    112
  
  Conclusions    117
  References    121
  Tables    129
  Figures    131
  Glossary of abbreviations    133
  Appendix 1. Questionnaire designed for the purpose of the empirical research    135
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