- Tytuł:
- Wpływ przejęcia przedsiębiorstwa na kształt jego systemu rachunkowości zarządczej – analiza studium przypadku firmy farmaceutycznej
- Autorzy:
-
Zarzycka, Ewelina
Firkowska-Jakobsze, Zuzanna - Powiązania:
- https://bibliotekanauki.pl/articles/656049.pdf
- Data publikacji:
- 2011
- Wydawca:
- Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
- Opis:
- Mergers and acquisitions in the pharmaceutical sector are widespread in the recent years, not only on the global market, but also in Poland. Those processes are changing all areas of the companies` activity. The paper is focused on the changes in the system of management accounting in one of the multinational pharmaceutical company present on the polish market which was taken over by other international concern. The case study presented in this paper shows that the system of management accounting and the role of management accountant in the acquired company was changed significantly as a result of the new management`s need for information. The other factor influen- cing the change was the standardisation of the managerial accounting practices in the whole global company.
- Źródło:
-
Acta Universitatis Lodziensis. Folia Oeconomica; 2011, 261
0208-6018
2353-7663 - Pojawia się w:
- Acta Universitatis Lodziensis. Folia Oeconomica
- Dostawca treści:
- Biblioteka Nauki
Artykuł