Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu nr. 515. Management accounting: The industry perspective

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu nr. 515. Management accounting: The industry perspective

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Global economy, which became a sign of the times, caused several implications both on macro and micro economic levels. Globalisation intensified cross-national interactions resulting in the free flow of capital, it changed market rules (market unification and trade liberalisation), it stimulated standardisation of products and services as well as a mass culture promotion. Those phenomena contributed to a new trend of sustainable development with an aim to ensure that resources involved in business activities together internal processes and business models are in harmony. Thus an organisation is able to meet current needs of stakeholder groups respecting the global ecosystems – without compromising abilities of future generations to reach their own goals. The global economy created also new opportunities for those companies which operate in highly innovative industries. Open innovation and technology progress set new directions and pushed forward new ideas.


Rok wydania2018
Liczba stron285
KategoriaPublikacje darmowe
WydawcaWydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Numer wydania1
Język publikacjipolski
Informacja o sprzedawcyePWN sp. z o.o.

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Spis treści

  Introduction     9
  Part 1. Management accounting – the industry perspective     11
  Joanna Dyczkowska, Tomasz Dyczkowski: IT support to management control in small and medium-sized enterprises     13
  Karolina Rybicka: New technologies – the impact on contemporary management accounting     26
  Bogdan Nogalski, Przemysław Niewiadomski: Cost rationalizing actions in the spare parts production process – opinion of experts from the machinery sector     37
  Sylwia Łęgowik-Świącik, Małgorzata Łęgowik-Małolepsza, Sylwia Kowalska: Instrumental role of audit in the area of stock management in the cement industry company     52
  Part 2. Management control for start-up and innovation management     63
  Marek Żukowski, Anna Białek-Jaworska: Corporate expenditures on R&D     65
  Tomasz Dyczkowski, Joanna Dyczkowska: Management control for start-up companies – fragmented efforts or a unified framework?     76
  Debora Lacs Sichel, Joyce Natividade da Costa: Franchising: R&D analysis in Brazil and Poland     93
  Ricardo Luiz Sichel: The asset value of franchising     109
  Part 3. Internal audit and regulatory perspective     123
  Piotr Bednarek: Ongoing monitoring of the performance of the internal audit activity in the public and private sectors     125
  Leszek Borowiec: The place of regulatory accounting in the accounting system     136
  Monika Łada, Małgorzata Wejer-Kudełko: Success factors and barriers to the effective debt collection process     147
  Monika Martynkiewicz-Frank: E-commerce challenge within B2C transactions inside EU countries     157
  Andrea Madarsiné Szirmai, Ágnes Siklósi, Martina Zsófia Török: Audit quality interpretation and one of the possible measurement models     166
  Part 4. Social reporting and behavioural issues     175
  Marta Nowak: Polish research on accounting ethics. Predominating trends and pioneering approaches     177
  Anita Reizinger-Ducsai: Accounting for sustainability and social responsibility     185
  Aleksandra Szewieczek, Aleksandra Sulik-Górecka: Behavioral determinants of the business model in the financial statement – on the example of selected industries     197
  Bernd Zirkler, H.-Christian Brauweiler, Vedran Alickovic: Central functions of corporate controlling systems within CSR terms     209
  Part 5. Management accounting and control in the Academia     229
  Magdalena Barańska: Location of the controlling unit or department in the organising structure of a Polish public economic university     231
  Maciej Ciołek: Search for knowledge and professional scepticism of accounting students – an experimental study     243
  Edward Nowak: Beginnings of the development of management accounting in Poland – contribution of the Wrocław center     257
  Michał Pietrzak: Does it pay to study economic sciences? Differences in salaries among graduates of different faculties – evidence from Poland     265
  Ágnes Siklósi, Krisztina Sisa, Boglárka Szijártó: Cost accounting in Hungarian public higher education institutions     278
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