Teoria rachunkowości zarządczej – pięć kluczowych mitów

• Authors: Monika Łada , Alina Kozarkiewicz

Title variants

EN

THEORY OF MANAGEMENT ACCOUNTING - FIVE KEY MYTHS

• Languages of publication: PL

Abstracts

EN

The aim of the paper is to confront the views as to the role and methodology of scientific research in the area of management accounting conducted abroad. Polish reality differs from the conditions of world science, and one of significant barriers in following its development are false believes on the scope and role of scientific research. The paper discuses five myths on management accounting theory. The myths have been called with some symbolic names, such as: myth of one truth, myth of one theory, myth of accounting as quantitative science, myth of authority and myth of superconsultant.

Keywords

EN

ACCOUNTING; MANAGEMENT ACCOUNTING; THEORY OF MANAGEMENT ACCOUNTING

• Publisher: Wydział Zarządzania - Uniwersytet Gdański
• Journal: Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
• Year: 2011
• Volume: 1
• Issue: 2
• Pages: 167-175

Contributors

author

Monika Łada

• Wydział Zarządzania, Akademia Górniczo-Hutnicza w Krakowie

author

Alina Kozarkiewicz

• Wydział Zarządzania, Akademia Górniczo-Hutnicza w Krakowie