Wpływ przejęcia przedsiębiorstwa na kształt jego systemu rachunkowości zarządczej – analiza studium przypadku firmy farmaceutycznej

• Authors: Zarzycka, Ewelina , Firkowska-Jakobsze, Zuzanna

Abstracts

EN

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.

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Acta Universitatis Lodziensis. Folia Oeconomica
• Year: 2011
• Volume: 261

Dates

published

2011

Contributors

author

Zarzycka, Ewelina

author

Firkowska-Jakobsze, Zuzanna

other

Uniwersytet Łódzki; Wydział Zarządzania; Katedra Rachunkowości

Identifiers

URI

http://hdl.handle.net/11089/834