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

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ISBN/ISSN:

2392-0041

DOI:

Wydawnictwo:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Rok wydania:

2018

Liczba stron:

286

XML:ISBN/ISSN:

ONIX MARC21

Bibliografia:

Praca zbiorowa. Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu nr. 515. Management accounting: The industry perspective. Red. . : Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu, 2018, 286 s. ISSN 2392-0041

Bibliografia refWorks:

RT Book, Whole

SR Electronic(1)

A1 Praca zbiorowa

T1 Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu nr. 515. Management accounting: The industry perspective

PB Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

YR 2018

Bibliografia BibTex:

@Book{ 204049, author = "Praca zbiorowa", editor = "", title = "Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu nr. 515. Management accounting: The industry perspective", publisher = "Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu", year = "2018", address = "", issn = "2392-0041" }

Bibliografia endNote:

TY - BOOK

AU - Praca zbiorowa

ED -

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

PB - Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

CY -

PY - 2018

ER -

Netografia (standard APA):

Praca zbiorowa. Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu nr. 515. Management accounting: The industry perspective [baza danych online] : Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu, 2018 [dostęp: 26 04 2024]. Dostęp w Ibuk Libra: https://libra.ibuk.pl/reader/prace-naukowe-uniwersytetu-ekonomicznego-we-wroclawiu-nr-515-praca-zbiorowa-204049.

management, reporting, challenges, control

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 uni...

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ISBN/ISSN:

2392-0041

DOI:

Wydawnictwo:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Rok wydania:

2018

Liczba stron:

286

XML:ISBN/ISSN:

ONIX MARC21

Introduction10
Part 1. Management accounting – the industry perspective12
Joanna Dyczkowska, Tomasz Dyczkowski: IT support to management control in small and medium-sized enterprises14
Karolina Rybicka: New technologies – the impact on contemporary management accounting27
Bogdan Nogalski, Przemysław Niewiadomski: Cost rationalizing actions in the spare parts production process – opinion of experts from the machinery sector38
Sylwia Łęgowik-Świącik, Małgorzata Łęgowik-Małolepsza, Sylwia Kowalska: Instrumental role of audit in the area of stock management in the cement industry company53
Part 2. Management control for start-up and innovation management64
Marek Żukowski, Anna Białek-Jaworska: Corporate expenditures on R&D66
Tomasz Dyczkowski, Joanna Dyczkowska: Management control for start-up companies – fragmented efforts or a unified framework?77
Debora Lacs Sichel, Joyce Natividade da Costa: Franchising: R&D analysis in Brazil and Poland94
Ricardo Luiz Sichel: The asset value of franchising110
Part 3. Internal audit and regulatory perspective124
Piotr Bednarek: Ongoing monitoring of the performance of the internal audit activity in the public and private sectors126
Leszek Borowiec: The place of regulatory accounting in the accounting system137
Monika Łada, Małgorzata Wejer-Kudełko: Success factors and barriers to the effective debt collection process148
Monika Martynkiewicz-Frank: E-commerce challenge within B2C transactions inside EU countries158
Andrea Madarsiné Szirmai, Ágnes Siklósi, Martina Zsófia Török: Audit quality interpretation and one of the possible measurement models167
Part 4. Social reporting and behavioural issues176
Marta Nowak: Polish research on accounting ethics. Predominating trends and pioneering approaches178
Anita Reizinger-Ducsai: Accounting for sustainability and social responsibility186
Aleksandra Szewieczek, Aleksandra Sulik-Górecka: Behavioral determinants of the business model in the financial statement – on the example of selected industries198
Bernd Zirkler, H.-Christian Brauweiler, Vedran Alickovic: Central functions of corporate controlling systems within CSR terms210
Part 5. Management accounting and control in the Academia230
Magdalena Barańska: Location of the controlling unit or department in the organising structure of a Polish public economic university232
Maciej Ciołek: Search for knowledge and professional scepticism of accounting students – an experimental study244
Edward Nowak: Beginnings of the development of management accounting in Poland – contribution of the Wrocław center258
Michał Pietrzak: Does it pay to study economic sciences? Differences in salaries among graduates of different faculties – evidence from Poland266
Ágnes Siklósi, Krisztina Sisa, Boglárka Szijártó: Cost accounting in Hungarian public higher education institutions279