70s and 80s of the last century were, both in accounting theory and practice, dominated by empirical studies, based on proposing hypotheses and their practical verification by the use of a variety of methods – experiments, ...

Integrated information systems bring about revolution in practically all business areas of an enterprise. Therefore, ERP systems play a special role in management accounting and among specialists providing information ...

This article outlines the evolution of the scope and form of financial statement presentation in the light of IAS 1. There has been conducted an analysis of each version of IAS 1 (together with other documents issued by ...

The article analyzes the problems of performance measurement, which is focused on logistics operations. In the first dimension of the points has been described measurement concept in enterprises, implementation of the model ...