Harmonizacja rachunkowości zarządczej i możliwość jej powodzenia – artykuł dyskusyjny

• Authors: Jan Michalak

Title variants

EN

MANAGEMENT ACCOUNTING HARMONIZATION AND ITS FEASIBILITY – DISCUSSION ARTICLE

• Languages of publication: PL

Abstracts

EN

Harmonization of norms is one of central processes in globalized world. The main objective of the article is an attempt to answer the question if management accounting harmonization is possible and probable. In order to realize this goal the discussion was conducted presenting arguments for and against management accounting harmonization. In the latter part of the article attempts of management accounting in USA, Germany and India were presented. The third part of the article focuses on other factors apart from imposed standards may affect management accounting harmonization.

Keywords

EN

MANAGEMENT; ACCOUNTING HARMONIZATION

• Publisher: Wydział Zarządzania - Uniwersytet Gdański
• Journal: Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
• Year: 2011
• Volume: 1
• Issue: 1
• Pages: 315-324

Contributors

author

Jan Michalak

• Uniwersytet Łódzki, Wydział Zarządzania, Katedra Rachunkowości