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

Spis treści

Introduction 10

Part 1. Management accounting – the industry perspective 12

Joanna Dyczkowska, Tomasz Dyczkowski: IT support to management control in small and medium-sized enterprises 14

Karolina Rybicka: New technologies – the impact on contemporary management accounting 27

Bogdan Nogalski, Przemysław Niewiadomski: Cost rationalizing actions in the spare parts production process – opinion of experts from the machinery sector 38

Sylwia Łęgowik-Świącik, Małgorzata Łęgowik-Małolepsza, Sylwia Kowalska: Instrumental role of audit in the area of stock management in the cement industry company 53

Part 2. Management control for start-up and innovation management 64

Marek Żukowski, Anna Białek-Jaworska: Corporate expenditures on R&D 66

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 Poland 94

Ricardo Luiz Sichel: The asset value of franchising 110

Part 3. Internal audit and regulatory perspective 124

Piotr Bednarek: Ongoing monitoring of the performance of the internal audit activity in the public and private sectors 126

Leszek Borowiec: The place of regulatory accounting in the accounting system 137

Monika Łada, Małgorzata Wejer-Kudełko: Success factors and barriers to the effective debt collection process 148

Monika Martynkiewicz-Frank: E-commerce challenge within B2C transactions inside EU countries 158

Andrea Madarsiné Szirmai, Ágnes Siklósi, Martina Zsófia Török: Audit quality interpretation and one of the possible measurement models 167

Part 4. Social reporting and behavioural issues 176

Marta Nowak: Polish research on accounting ethics. Predominating trends and pioneering approaches 178

Anita Reizinger-Ducsai: Accounting for sustainability and social responsibility 186

Aleksandra Szewieczek, Aleksandra Sulik-Górecka: Behavioral determinants of the business model in the financial statement – on the example of selected industries 198

Bernd Zirkler, H.-Christian Brauweiler, Vedran Alickovic: Central functions of corporate controlling systems within CSR terms 210

Part 5. Management accounting and control in the Academia 230

Magdalena Barańska: Location of the controlling unit or department in the organising structure of a Polish public economic university 232

Maciej Ciołek: Search for knowledge and professional scepticism of accounting students – an experimental study 244

Edward Nowak: Beginnings of the development of management accounting in Poland – contribution of the Wrocław center 258

Michał Pietrzak: Does it pay to study economic sciences? Differences in salaries among graduates of different faculties – evidence from Poland 266

Ágnes Siklósi, Krisztina Sisa, Boglárka Szijártó: Cost accounting in Hungarian public higher education institutions 279