Badanie rozwoju publikacji z zakresu rachunku kosztów działań na podstawie artykułów opublikowanych w polskich czasopismach w latach 1994-2009

• Authors: Wnuk-Pel, Tomasz , Domagała, Joanna

Abstracts

EN

This paper presents the analysis of publications in the field of ABC/M in Polish journals in the period of 1994-2009, particularly the analysis of: number of publications, their structure, subject matter, applied research method as well as attitudes expressed by the authors. The research was based on 132 articles published in three journals: „Controlling i Rachunkowość Zarządcza", „Rachunkowość" and „Zeszyty Teoretyczne Rachunkowości". Conducted research revealed that publications in the field of ABC/M are delayed about 6 years in comparison to publications in countries like USA and Great Britain. In Poland, like in USA or Great Britain, most publications of ABC/M were published in specialist journals meant for practitioners (81.8%) and were written by research workers (57.8%). Great number of authors (96.2%) are followers of ABC/M. The research revealed that not even one publication could be classified as apposed to ABC/M whereas neutral attitude was noticed in only 5 publications. The research results revealed that among wide range of researched methods used dominate descriptive research (96.7%) and case studies (22%); questionnaire research, research review or analytical research were published sporadically. Growth of publications was simultaneous in the field of ABC and ABM as well as reference and connec- tions of those methods with other techniques of management accounting. Great number of connections between ABC and other methods of management accounting indicate enthusiasm and innovations in ABC/M use.

• Publisher: Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
• Journal: Acta Universitatis Lodziensis. Folia Oeconomica
• Year: 2011
• Volume: 249

Dates

published

2011

Contributors

author

Wnuk-Pel, Tomasz

author

Domagała, Joanna

other

Uniwersytet Łódzki; Wydział Zarządzania; Katedra Rachunkowości

Identifiers

URI

http://hdl.handle.net/11089/601