Innovations in management accounting at the turn of the 20th and 21st century

• Authors: Wnuk-Pel, Tomasz

Abstracts

EN

Diffusion of innovative management accounting methods constitutes an incredibly interesting and a widely presented subject in literature all over the world. In the context of significance of innovative management accounting methods diffusion, the following objective of the article has been formulated – the article aims to analyze the concept of innovations in management accounting and analyze their significance and diffusion at the turn of the 20th and 21st century. In order to reach the aim, an analysis of the concept of management accounting innovations has been attempted; attention has been paid to the fact that the innovations are delayed when compared to technical innovations, the results of the delay have also been presented. Analysis of findings of the research on the use of innovative methods such as ABC/M, BSC, TQM and analysis of methods of company and individual employees’ performance evaluation has been made.

Keywords

EN

management accounting; innovations; diffusion; activity-based costing diffusion

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Acta Universitatis Lodziensis. Folia Oeconomica
• Year: 2011
• Volume: 257

Dates

published

2011

Contributors

author

Wnuk-Pel, Tomasz

other

Uniwersytet Łódzki; Wydział Zarządzania; Katedra Rachunkowości

Identifiers

URI

http://hdl.handle.net/11089/738