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Wykorzystanie systemów rachunku kosztów przez przedsiębiorstwa województwa warmińsko-mazurskiego w świetle badań ankietowych

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Dynowska J., Cygańska M.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
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issue 2
35-43
EN
The criticism of primary cost accounting models, e.g. Absorption Costing or Variable Costing, led to the creation of many other modern methods such as Activity-Based Costing, Target Costing, and Quality Costing. The main aim of this paper was to determine the popularity of particular cost accounting models within enterprises in the region of Warmia and Mazury, taking into account the size of the surveyed firms, their form of ownership, and their capital and financial situation. The carried out research indicated that, besides Absorption Costing and Variable Costing, only Activity-Based Costing is used with any significant frequency.
2
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Zmiany w rachunkach kosztów wykorzystywanych przez przedsiębiorstwa województwa warmińsko-mazurskiego

100%
Dynowska J., Cygańska M.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
|
vol. 1
|
issue 2
45-53
EN
Modern business firms utilize a variety of cost accounting practices in an effort to manage expenditures and maximize profits. The aim of this paper was to identify those who make decisions regarding the nature and scope of cost accounting within a company and to assess the frequency at which these accounting systems are modified. A survey was conducted among 159 enterprises in the Region of Warmia and Mazury. According to the survey, in most enterprises (71.1%) the decisions related to the implementation of cost accounting are made by upper management. In only 15.7% of the analyzed enterprises, these decisions are made by a parent company. The survey also indicated that companies seldom modify their cost accounting systems. Only one in four of the surveyed firms have made any changes to their systems within the past 10 years. As a result, most of the currently used cost accounting systems are inadequate to evaluate the internal efficiency, quality, and profitability per product or service line and appear to provide decision makers with inefficient and incomplete information.
3
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Socio-ethical determinants of operational and accounting manipulation. Empirical research results

100%
Cygańska M., Bartoszewicz A.
Zeszyty Teoretyczne Rachunkowości
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2024
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vol. 48(1)
81-97
EN
Purpose: This article assesses the impact of personal moral philosophies, ethics, and ethical judgment on operational and accounting manipulation among accounting students. Methodology/approach: An analysis of the literature on the research subject was used, and a survey on perceptions of accounting manipulations (ACC) and operational manipulations (OM) was conducted among a group of accounting students studying at two universities in Poland. A linear regression model, Mann-Whitney, and Wilcoxon signed rank test were used to verify the research hypotheses. Findings: The research results offer insights into how accounting students perceive accounting and operational manipulation, revealing differences in the ethical assessment of these phenomena depending on the respondent’s moral attitude. We found that age significantly influences the assessment of accounting manipulations and that ethical ideologies influence the manipulation of moral judgments in the case of unemployed people. Research limitations/implications: A significant limitation is that the study focused on students, which may bias findings. To draw broader conclusions, it would be necessary to include working people in the study, with further differentiation based on their profession and position in the organisation. Originality/value: The article contributes to behavioural accounting thanks to pioneering insights into students’ perceptions of accounting and operational manipulation in Poland. The results serve as a foundation for future research. They also raise awareness of future accounting specialists on behavioural and ethical issues they may encounter during the educational process. Professional associations may also use the material when working on ethical standards.
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