PL EN


2010 | 84 | 105-124
Article title

A Changing Role of Finance Department in Organization's Management: Part One- Theoretical Underpinnings

Title variants
PL
Nowa rola działu finansowego w zarządzaniu przedsiębiorstwem. Część pierwsza - aspekt teoretyczny
Languages of publication
EN
Abstracts
PL
Artykuł bada zmieniającą się rolę działu finansowego w przedsiębiorstwie. W dzisiejszych czasach rosną wymagania w stosunku do tego działu. Oczekuje się, że dział finansowy będzie raczej partnerem biznesowym dla zarządzających, niż tylko działem księgowym, dokonującym kontroli przy użyciu jedynie budżetów (Jablonsky, et al., 1993, Granlund & Lukka, 1998, Scapens, et al, 2003, Burns & Baldvinsdottir, 2005, 2007, Hope, 2006, Byrne & Pierce, 2007, Järvenpää, 2007, Baldvinsdottir, et al. 2008). Badanie opiera się na teorii kontroli, teorii praktyki, teorii pracy działu finansowego, a także na dotychczasowych badaniach empirycznych. Przy użyciu metody studium przypadku opierającej się na wywiadach poprzedzonych ankietą w międzynarodowej firmie z przemysłu papierniczego i opakowań, badanie porównuje pracę rożnych działów finansowych i próbuje znaleźć odpowiedź na pytanie o przyczyny różnic. Wyniki badania sugerują wpływ takich czynników, jak struktura organizacyjna działu finansowego, organizacja zarządzania, organizacja operacji produkcyjnych, a także znacznie regularnych formalnych spotkań, powiązań z działem finansowym na szczeblu korporacji, oraz wpływ dyrektora zarządzającego na partnerstwo biznesowe działu finansowego.
EN
This article is a theoretical introduction to a study which investigates a changing role of finance department in management of organization. Nowadays there is a growing pressure towards finance department to become ‘business partner’, that is to consult managers and affect future performance rather than just record past performance and control with budgets (Jablonsky, et al., 1993, Granlund & Lukka, 1998, Scapens, et al, 2003, Burns & Baldvinsdottir, 2005, 2007, Hope, 2006, Byrne & Pierce, 2007, Järvenpää, 2007, Baldvinsdottir, et al. 2008).Through usage of explorative interviews (preceded by a survey questionnaire) at a multinational company from paper and packaging industry this study compares work of different finance teams and tries to explain the reasons for the differences. The study results include importance of structure of the finance department, organization of management, operational organizing, as well as palpable role formal regular meetings, links with corporate level finance and influence of the managing director (general manager) as crucial forces for finance department to become business partners.
Contributors
  • Lund University School of Economics and Management, Szwecja
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Notes
PL
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