Cechy współczesnych badań i teorii w dziedzinie rachunkowości zarządczej
Abstract
This article examines the characteristics and research problems that are currently most
prominent in management accounting as a subdiscipline of social sciences. The author defines the
objective of management accounting research, identifies the role and forms of empirical studies,
and presents the nature and types of management accounting theories.
The article, based on domestic and foreign literature studies carried out by the author, pro-
vides arguments supporting the following theses:
1) at the present stage of development, management accounting research is much more
oriented to accounting practice than it was before;
2) the practical orientation of management accounting should not lead to domination of
publications descriptive in character, i.e. only describing the existing management accounting
practices;
3) normative theories of management accounting should underlie management accounting
systems design so as to take into account the broad and changing context of their functioning.
The text is organized into four main parts:
- management accounting as an applied science;
- the role of management accounting;
- management accounting theories in the light of the nature and types of theory;
- towards improvement of management accounting theory.
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