POLECAMY
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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 wydania | 2017 |
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Liczba stron | 140 |
Kategoria | Rachunkowość i controlling |
Wydawca | Wydawnictwo Uniwersytetu Łódzkiego |
ISBN-13 | 978-83-8088-409-0 |
Numer wydania | 1 |
Język publikacji | angielski |
Informacja o sprzedawcy | ePWN sp. z o.o. |
POLECAMY
Ciekawe propozycje
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 |