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Wpływ rachunku kosztów zmiennych na kształt wybranych systemów rachunków kosztów stosowanych przez współczesne przedsiębiorstwa

100%
Zarzycka E.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
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issue 2
233-242
EN
The aim of this article is to present new concepts of modern cost accounting systems based on marginal costing, mainly throughput accounting, GPK and RCA. The presented hybrid accounting systems are the examples of management accounting tools highly integrated with other cost accounting methods. The author of this articles also point out the disadvantages and advantages of the described concepts. The last part of the article discusses the possibility of the further development of the above mentioned cost accounting techniques in the future as well as the eventual use by the companies.
2
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Management Accountant's Role and Functions in the Enterprise Resource Planning Environment - Author's Own Research into Enterprises in Poland

100%
Zarzycka E.
Comparative Economic Research. Central and Eastern Europe
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2012
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vol. 15
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issue 2
47-64
EN
ERP systems have revolutionized practically all aspects of business processes in enterprises. They help improve the processes by ensuring their integration. Ensuring integration between financial and non-financial data, an ERP package gives new quality to the management of enterprise value. All these features make ERPs particularly important for specialists responsible for providing management information and measuring performance of the company.This article seeks to answer whether the implementation of an ERP system has an effect on the management accountant's tasks and functions, especially in the field of performance measurement and internal reporting. The ERP impacts on the controller's role in the organization will be evaluated using field studies on six enterprises owned by multinational corporations. The question that should be asked here is whether controller's functions and tasks will also be unaffected.
PL
Zintegrowane systemy informatyczne rewolucjonizują praktycznie wszystkie obszary działalności przedsiębiorstwa. Przyczyniają się one do ulepszenia procesów biznesowych poprzez integrację wszystkich obszarów działalności przedsiębiorstwa. Co więcej dzięki tej technologii następuje zintegrowanie danych finansowych i niefinansowych przedsiębiorstwa, pozwalając na jeszcze lepsze zarządzanie wartością przedsiębiorstwa. Toteż systemy ERP szczególne znaczenie odgrywają dla specjalistów zajmujących się dostarczaniem informacji niezbędnych dla zarządzania przedsiębiorstwem.Celem badania jest próba odpowiedzi na pytanie czy zastosowanie zintegrowanego systemu informatycznego w przedsiębiorstwie zmienia zadania i funkcje specjalisty do spraw rachunkowości zarządczej. Na podstawie studium przypadku sześciu przedsiębiorstw będących częścią koncernów międzynarodowych zostaje dokonana ocena wpływu zastosowania ERP na rolę kontrolera w organizacji. Autor odpowiada również na pytanie czy w funkcjach i zadaniach kontrolera nie zaobserwowane zostaną zmiany w związku z implementacją ERP.
3
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IMPLEMENTATION OF AN ERP PACKAGE AND ITS EFFECT ON THE MANAGEMENT ACCOUNTING SYSTEM – AUTHOR’S OWN RESEARCH INTO ENTERPRISES IN POLAND

100%
Zarzycka E.
Finansowy Kwartalnik Internetowy e-Finanse
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2012
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vol. 8
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issue 3
85-96
EN
The systems have revolutionized practically all aspects of business processes in enterprises. They improve the processes by ensuring their integration. Data are entered into an ERP system only once and immediately afterwards they can be accessed through any of its modules, which makes them a valuable source of information on the enterprise. Integrating the financial and non-financial data, an ERP package gives new quality to the management of enterprise value. These features make ERPs particularly useful for management accounting processes and for specialists providing management information. This article seeks to answer whether following the implementation of an ERP package the enterprise’s management accounting system becomes more innovative and whether new, modern management accounting tools and methods are introduced. The ERP impacts on management accounting and its practices will be evaluated using six case studies involving enterprises owned by multinational corporations.
4
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Finansowe i niefinansowe czynniki motywujące darczyńców indywidualnych i instytucjonalnych do finansowania organizacji pożytku publicznego

63%
Waniak-Michalak H., Zarzycka E.
Zarządzanie Publiczne
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2013
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issue 3(23)
PL
Financial and non-financial factors motivating individual and institutional donors to support public benefit organizationsThe paper aimed to find out how PBOs’ financial data affect Polish donors choosing a public benefit institution to support. The research let authors draw the conclusion, that Polish donors make very limited use of PBOs’ financial statements in this process.
5
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The convergence of financial and management accounting in Poland

63%
Kabalski P., Zarzycka E.
Nauki o Finansach
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2018
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issue vol.23 no. 2
9-19
EN
The aim of this article is to present the results of a study on the convergence of financial accounting and management accounting in companies operating in Poland against the background of international solutions. The survey, carried out in 2017, was used to collect data. Based on the questionnaire returned by 40 companies, it was found that the level of convergence of financial accounting and management accounting in Polish enterprises is moderate. The number of worldwide studies on the convergence of accounting is very limited, and in Poland they are quite unique. For this reason, the study presented in this article is relevant both for science and the practice of accounting.
6
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Measuring the Performance of Local Government Entities and Analysis of their Managers’ and Personnel’s Information Needs in the Context of New Public Management

63%
Zarzycka E., Michalak M.
Comparative Economic Research. Central and Eastern Europe
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2013
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vol. 16
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issue 2
123-147
EN
Ways to make the public sector more effective and efficient have been vigorously discussed for more than thirty years by practitioners and researchers all over the world. Public sector reforms drawing on the paradigm of an entrepreneurial and market style of management are called New Public Management (NPM). However if the concept of managing public sector entities according to the best management practices in the private sector is to be implemented and used effectively, the necessary management-aid tools must be introduced. This particularly applies to the public sector’s accounting system oriented to external reporting, to which needs to be added a management accounting subsystem with cost accounting and budgeting based on responsibility accounting and a measurement, evaluation, and performance reporting subsystem. The main research objectives of this article are the following: ∙to identify the management accounting methods and tools currently used by the managers of sampled local government entities (LGEs); ∙to identify the information needs of the LGEs’ managers and personnel related to the implementation and application of a management accounting system, and to find out what accounting methods and tools they would like to have at their disposal to improve management processes; ∙to evaluate the usefulness, adequacy and effectiveness of performance measurement systems used in LGEs. This article fits into the scope of world research on the implementations of the NPM concept and uses New Institutional Economy to better understand the implementation of management accounting in the public sector.
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A comperative study on managers’ assessment of the selected properties of internal reports

51%
Dobroszek J., Zarzycka E., Almasan A., Circa C.
Nauki o Finansach
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2018
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issue vol. 23 no. 3
46-60
EN
An important role in an organization is played by the management information system that enables managers to perform management tasks. The pillar of this system is financial and non-financial data provided by the management accounting system. The effect of the application of specific management accounting tools are various types of studies and analyses, defined in internal reports, which are the basis for management, and thus making decisions by managers. Internal reports, in order to fulfil their functions effectively, must have appropriate features as to its structure, content and other properties. In connection with this, the authors studied and presented an assessment of managers from Poland and Romania in the context of such properties of internal reports as quality, content, presentation and comments. The survey method was used as the research method, while the analysis of collected research material was based on cluster analysis and descriptive statistics. The sample consisted of 154 questionnaires. The findings are similar in both countries, although in the case of Romania, managers who assessed highly the quality and content of internal reports, and evaluated slightly lower the presentations and comments.
8
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Stakeholder Engagement in Corporate Social Practices and Non-Financial Disclosures: A Systematic Literature Review

51%
Zarzycka E., Krasodomska J., Dobija D.
Central European Management Journal
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2021
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vol. 29(1)
112-135
EN
Purpose: The goal of the article is to systematize the literature related to the role of stakeholder engagement in corporate social practices and related disclosures by identifying the main theoretical lenses, research methods, and topics undertaken by authors of articles under scrutiny. Design/Methodology/Approach: The article systematically reviews and discusses existing studies in the area of management, social and environmental accounting, intellectual capital, ethics, and accounting. We identify and subsequently analyze 68 articles published over the years 2010–2020. Findings: According to the study findings, stakeholder theory is most often used as a theoretical background. The survey is the most popular research method, while stakeholder engagement in social practices is the most common research problem investigated by the articles’ authors. Corporate stakeholders’ communication on social media is a new topic that emerged in the literature in the studied period. Research Limitations/Implications: Our analysis is restricted to articles published in journals included in the ABDC Journal Quality List that are ranked B, A, and A* in a 10-years period. Practical Implications: The article’s findings may be useful for researchers and practitioners who deal with corporate social practices, disclosures, and stakeholders’ roles in these processes. Originality/Value: The paper offers an up-to-date literature review, identifies the main themes, research gaps, and provides relevant guidance for future research.
9
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Professionalisation of Family Firms and Accounting Function: Empirical Evidence

51%
Rieg R., Dobroszek J., Zarzycka E.
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2022
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vol. 9
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issue 56
113-131
EN
An increasing influence of families in firms is associated with lower professionalisation. A less professionalized firm might not be able to exploit the benefits of elaborate accounting functions that are fundamental for effective decision-making and control. Yet, it is unclear to date if higher family influence leads to less differentiated and professionalized accounting functions and hence less effective decision-making and control. We test this proposition based on survey data with Bayesian regressions and interaction effects. We find evidence that the impact of family on professionalisation is particularly pronounced in smaller firms, and the effect decreases with the firm's size. This indicates that family influence and professionalisation have more significant impact on the use of accounting instruments and less impact on the differentiaiton of accounting functions, except for smaller family firms.
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