- Tytuł:
- Badanie rozwoju publikacji z zakresu rachunku kosztów działań na podstawie artykułów opublikowanych w polskich czasopismach w latach 1994-2009
- Autorzy:
-
Wnuk-Pel, Tomasz
Domagała, Joanna - Powiązania:
- https://bibliotekanauki.pl/articles/657683.pdf
- Data publikacji:
- 2011
- Wydawca:
- Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
- Opis:
- This paper presents the analysis of publications in the field of ABC/M in Polish journals in the period of 1994-2009, particularly the analysis of: number of publications, their structure, subject matter, applied research method as well as attitudes expressed by the authors. The research was based on 132 articles published in three journals: „Controlling i Rachunkowość Zarządcza", „Rachunkowość" and „Zeszyty Teoretyczne Rachunkowości". Conducted research revealed that publications in the field of ABC/M are delayed about 6 years in comparison to publications in countries like USA and Great Britain. In Poland, like in USA or Great Britain, most publications of ABC/M were published in specialist journals meant for practitioners (81.8%) and were written by research workers (57.8%). Great number of authors (96.2%) are followers of ABC/M. The research revealed that not even one publication could be classified as apposed to ABC/M whereas neutral attitude was noticed in only 5 publications. The research results revealed that among wide range of researched methods used dominate descriptive research (96.7%) and case studies (22%); questionnaire research, research review or analytical research were published sporadically. Growth of publications was simultaneous in the field of ABC and ABM as well as reference and connec- tions of those methods with other techniques of management accounting. Great number of connections between ABC and other methods of management accounting indicate enthusiasm and innovations in ABC/M use.
- Źródło:
-
Acta Universitatis Lodziensis. Folia Oeconomica; 2011, 249
0208-6018
2353-7663 - Pojawia się w:
- Acta Universitatis Lodziensis. Folia Oeconomica
- Dostawca treści:
- Biblioteka Nauki
Artykuł