PERCEPTION OF MANAGEMENT ACCOUNTING AND CONTROLLING BY POLISH AUTHORS IN PUBLICATIONS IN 1990-2016

摘要

Accounting addressed to support the management has been developed in enterprises in Poland on a wider scale since the 1990s, i.e. since the restoration of the market-based economic system after a half-a-century break. The paper aims to identify the perception of the nature and scope of management accounting and controlling by the authors in Poland since the early 1990s and demonstrate the role played in shaping this perception of accounting researchers and practitioners by two major Polish journals in this area. We conducted the management accounting and controlling literature studies including selected positions in the English, German and Polish languages and performed the review of the articles published in the Polish scientific journal Zeszyty Teoretyczne Rachunkowosci and in the journal Controlling i Rachunkowsc Zarzqdcza dedicated to practitioners. Our research allows to confirm that there is no uniform perception of the relations between management accounting and controlling among Polish researchers. We point in this respect to at least three positions. The study shows also that research in this area in Poland is dominated by the Anglo-American concept of management accounting, while business is mostly under the influence of the concept of controlling, which has its origins in German-speaking countries.