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Wycena licencji wolnego i otwartego oprogramowania (GNU GPL) na przykładzie systemu operacyjnego Linux

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Kalinowski J., Uniwersytet Łódzki; Wydział Zarządzania; Katedra Rachunkowości
Acta Universitatis Lodziensis. Folia Oeconomica
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2011
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vol. 261
EN
The aim of the article is to present specific of license type General Public License (GNU GPL) andrules of its evaluation of three points of view: /polish accounting low, International Financial Reporting Standards and Polish tax low.Presented problems was described on example of operating system Linux, which is deliverto users in such form.
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Wpływ przejęcia przedsiębiorstwa na kształt jego systemu rachunkowości zarządczej – analiza studium przypadku firmy farmaceutycznej

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Zarzycka E., Firkowska-Jakobsze Z., Uniwersytet Łódzki; Wydział Zarządzania; Katedra Rachunkowości
Acta Universitatis Lodziensis. Folia Oeconomica
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2011
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vol. 261
EN
Mergers and acquisitions in the pharmaceutical sector are widespread in the recent years, not only on the global market, but also in Poland. Those processes are changing all areas of the companies` activity. The paper is focused on the changes in the system of management accounting in one of the multinational pharmaceutical company present on the polish market which was taken over by other international concern. The case study presented in this paper shows that the system of management accounting and the role of management accountant in the acquired company was changed significantly as a result of the new management`s need for information. The other factor influen- cing the change was the standardisation of the managerial accounting practices in the whole global company.
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Wprowadzenie

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Szychta A., Uniwersytet Łódzki; Wydział Zarządzania; Katedra Rachunkowości
Acta Universitatis Lodziensis. Folia Oeconomica
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2011
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vol. 249
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Zmiany w rachunkowości zarządczej w kontekście teorii kosztów transakcyjnych

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Sobańska I., Uniwersytet Łódzki; Wydział Zarządzania; Katedra Rachunkowości
Acta Universitatis Lodziensis. Folia Oeconomica
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2011
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vol. 249
EN
The paper reviews changes that are taking place in transaction cost theory, management, and management accounting systems used in enterprises employing lean production methods and forming long-term relationships with suppliers. In Williamson's transaction cost theory, these relations are defined as a hybrid form. Results of empirical research published in international literature suggest that interorganizational relationships create a new spectrum of research in management accounting. Management accounting information, just as interorganizational management processes, go beyond organizational boundaries of business partners engaged in hybrid transactions based on incomplete long-term contracts. The article outlines two new management accounting techniques: open book accounting and target costing chain, which provide information for interorganizational cost management in end product value chain. These methods, which originally were used in Japanese companies operating in various industries, are increasingly implemented in enterprises in other parts of the world.
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O sensie stosowania modelu przeszacowania do wyceny środków trwałych

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Kabalski P., Uniwersytet Łódzki; Wydział Zarządzania; Katedra Rachunkowości
Acta Universitatis Lodziensis. Folia Oeconomica
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2011
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vol. 249
EN
This paper undertakes evaluation of the cost model and the revaluation model to examine if the latter is really needed for measuring property, plant and equipment. This question arose from the authors' analysis of the practice of Polish listed companies when preparing financial statements in accordance with IFRS. The research shows that only a very few of them use the revaluation model. In the authors' opinion, the revaluation model is not necessary for measuring property, plant and equipment. They try to demonstrate that applying the cost model does not impair the quality of financial statements (on condition that this model is used correctly, mainly in respect of deprecia- tion). Entities which prepare financial statements under IFRS and want their balance sheet to present useful economic information do not need to choose the revaluation model. They can achieve the same objective by applying the cost model (except perhaps for real estate, especially land). Therefore the cost model should continue to be an option for measuring property, plant and equipment under global accounting standards, despite their general orientation towards fair value.
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Regulacje prawne działalności oraz sprawozdawczości finansowej organizacji pożytku publicznego w Polsce i na świecie w świetle teorii agencji

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Waniak-Michalak H., Uniwersytet Łódzki; Wydział Zarządzania; Katedra Rachunkowości
Acta Universitatis Lodziensis. Folia Oeconomica
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2011
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vol. 249
EN
Charity organization is a type of not-for-profit organization, however special purpose of this organization is not only nonfinancial, but to act for other people's benefit or the whole environ- ment. Capital companies prepare financial statements for their investors. Charity organization has not investors, but donors. Its revenues come from individuals, governmental institutions or private organizations, that don't expect the return from their „investments" . The charity organization doesn't have to guarantee to reach the particular goal, but only the good intention. However, the donor can expect that his money will be used effectively, that chosen group of people will be supported. The problem appears, when the goals of managers or employees of the charity is different than the goal of the donor (entrepreneur, individual or governmental institution). The differences can influence and cause the agency cost. The aim of the paper is to find the answers some questions, among which the most important is: how the regulations of the financial reporting and financial control of the charities can change the agency costs and if the financial statement prepared by the charities is a significant document for the donors.
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Cechy współczesnych badań i teorii w dziedzinie rachunkowości zarządczej

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Szychta A., Uniwersytet Łódzki; Wydział Zarządzania; Katedra Rachunkowości
Acta Universitatis Lodziensis. Folia Oeconomica
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2011
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vol. 249
EN
This article examines the characteristics and research problems that are currently most prominent in management accounting as a subdiscipline of social sciences. The author defines the objective of management accounting research, identifies the role and forms of empirical studies, and presents the nature and types of management accounting theories. The article, based on domestic and foreign literature studies carried out by the author, pro- vides arguments supporting the following theses: 1) at the present stage of development, management accounting research is much more oriented to accounting practice than it was before; 2) the practical orientation of management accounting should not lead to domination of publications descriptive in character, i.e. only describing the existing management accounting practices; 3) normative theories of management accounting should underlie management accounting systems design so as to take into account the broad and changing context of their functioning. The text is organized into four main parts: - management accounting as an applied science; - the role of management accounting; - management accounting theories in the light of the nature and types of theory; - towards improvement of management accounting theory.
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Historia rozwoju rachunkowości zarządczej według Johnsona i Kaplana na tle poglądów tradycyjnych i alternatywnych

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Wnuk-Pel T., Uniwersytet Łódzki; Wydział Zarządzania; Katedra Rachunkowości
Acta Universitatis Lodziensis. Folia Oeconomica
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2011
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vol. 249
EN
The purpose of the paper is to present opinions on history of management accounting deve- lopment presented by Johnson and Kaplan on the background of traditional and alternative views. Based on the analysis of main opinions on management accounting history presented in the paper, the change in the scope of views on management accounting history can be seen. The perception of the management accounting history has changed from fairly simple and seeing management accounting in isolation to more complex and holistic. Generalizing, cost and management accounting history is necessary for understanding of current practice of cost and management accounting and changes which have taken place in these disciplines from the end of the XX century.
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Podstawy teoretyczne sprawozdawczości zrównoważonego rozwoju a zakres jej zastosowania w Polsce i na świecie

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Michalak J., Uniwersytet Łódzki; Wydział Zarządzania; Katedra Rachunkowości
Acta Universitatis Lodziensis. Folia Oeconomica
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2011
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vol. 249
EN
The main aim of the paper is an attempt to answer the questions, what makes companies to publish sustainability reports and what influences the scope of presented information. Presented theoretical discussion is confronted with sustainability reporting statements adoption and its prospects around the world in the light of literature research and in Poland based on author's empirical research.
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Problemy związane z wykorzystywaniem wskaźników finansowych w praktyce życia gospodarczego

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Kopczyński P., Kopczyńska L., Uniwersytet Łódzki; Wydział Zarządzania; Katedra Rachunkowości
Acta Universitatis Lodziensis. Folia Oeconomica
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2011
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vol. 249
EN
Companies compete nowadays in a changeable and turbulent environment. Their financial standing may change rapidly. Each enterprise may find itself on the verge of bankruptcy. Hence it is very important to evaluate and constantly monitor the financial condition of companies. It facilitates management and allows managers to make right decisions. If they do not know the current situation of the business, they will not be able to manage it effectively. Financial ratios supply information necessary to analyze financial condition and performance of companies. In spite of all their merits, financial ratios have also many flaws, of which a managers should be aware (e.g. they may be calculated in different ways, some of them are capable of manipulation and their comparisons may be misleading). Therefore there is a need to make managers familiar with all the problems connected with the application of financial ratios and offer possible solution to some of these problems. Lack of information is sometimes better then having wrong informa- tion, which may lead to wrong decisions. The correct interpretation of financial ratios is not an easy task. It requires the appropriate and all-embracing knowledge about them and their properties. As managers and financial analysts should be aware of all the problems connected with application of financial ratios, authors of this article want to present the shortcomings and limitations of using financial ratios to assess the financial situation and performance of companies.
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Możliwości integracji rachunku kosztów działań z metodami szczupłej rachunkowości

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Zarzycka E., Uniwersytet Łódzki; Wydział Zarządzania; Katedra Rachunkowości
Acta Universitatis Lodziensis. Folia Oeconomica
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2011
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vol. 249
EN
The aim of this article is to answer the question if lean companies ought to use activity based costing and if the idea of ABC is congruent with the Lean Management concept. The first part of the article briefly presents idea of ABC and Lean Management. The second part of the article focuses on presenting the examples of applying ABC in lean companies as well as discusses why ABC is not suitable costing method in lean environment.
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Innovations in management accounting at the turn of the 20th and 21st century

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Wnuk-Pel T., Uniwersytet Łódzki; Wydział Zarządzania; Katedra Rachunkowości
Acta Universitatis Lodziensis. Folia Oeconomica
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2011
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vol. 257
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.
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Waste identification and measurement as a first step towards Lean Management

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Szkudlarek B., Zarzycka E., Uniwersytet Łódzki; Wydział Zarządzania; Katedra Rachunkowości
Acta Universitatis Lodziensis. Folia Oeconomica
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2011
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vol. 257
EN
Lean Management (LM), a modern approach to business, has been gaining importance since the beginning of the 21st century. Lean Manufacturing used by the Japanese automakers continuously seeks to improve business processes by reducing amounts of waste in the long term. Many LM implementations have been spectacular successes, contributing to companies’ increased profitability, reduced inventories and manufacturing times, as well as fewer inhouse operations. This article deals with a step-by-step implementation of Lean Management in a Poland-based manufacturer owned by a transnational concern. The waste identification and measurement method presented in the article can be used by practically any traditionally managed firm. Gradual elimination of waste (muda) brings a firm’s conventional model of management closer to the Lean Management concept, promising measurable benefits even if the firm is not ready to take further steps into Lean Management.
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Czynniki wpływające na implementację oraz zmiany zachodzące w przedsiębiorstwie na skutek wdrożenia rachunku kosztów działań

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Wnuk-Pel T., Uniwersytet Łódzki; Wydział Zarządzania; Katedra Rachunkowości
Acta Universitatis Lodziensis. Folia Oeconomica
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2011
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vol. 258
EN
This paper aims to explore, in the form of case study, factors which influence activity-based costing implementation process, as well as to analyse and explain changes in the area of methodology and organization of a company, after ABC implementation. The research shows that companies considering implementation of ABC should be aware of the positive and negative factors conditioning the process of implementation; in addition they should be familiar with methodological and organizational changes, which might stem from the ABC implementation.
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Performance measurement in Juliusz Au's theory of agricultural accounting in 19th century Poland

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Turzyński M., Uniwersytet Łódzki; Wydział Zarządzania; Katedra Rachunkowości
Acta Universitatis Lodziensis. Folia Oeconomica
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2011
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vol. 257
EN
Before the Partitions, Poland, beside Russia, was the largest, territorially compact European state. As a result of the Partitions of Poland, which were carried out in 1772, 1793 and 1795, Polish territory was divided and annexed by the three partitioning powers: Russia, Germany and Prussia. In an attempt to resist aggressive Germanization by the invader, Poles employed, among others, the methods of “organic work” and “work at the grass roots” (a programme, launched by the Polish positivists, of economic and cultural development through spreading literacy and popularizing science among the masses). It was on Polish territories under Prussian occupation that the theoretical and practical foundations of farm accounting were developed (Bernacki 2007b, p. 116-117). The main objectives of this paper are: to place the work and theory of Juliusz Au within the social and political context of the Prussian partition; to present a theory of agricultural accounting developed by J. Au; to evaluate J. Au’s theory from present-day perspective. J. Au is the author of a comprehensive, universal theory of accounting encompassing its three cognitive levels (aspects): (1) general level, covering the concept, objectives and method of accounting; (2) procedural level, comprising principles of assets measurement, choice of accounting period and production cost calculation; (3) supporting level, comprising organization of accounting, rules for statistical data collection and audit procedures.
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The concepts of groups in accounting regulations and their impact on the level of capital, presented in the financial statements

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Ignatowski R., Uniwersytet Łódzki; Wydział Zarządzania; Katedra Rachunkowości
Acta Universitatis Lodziensis. Folia Oeconomica
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2011
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vol. 257
EN
The purpose of this article is to present the impact of elaborated the theoretical concept of companies’ groups and the related concepts of consolidating financial statements adopted by the international accounting regulations (IFRS) for the items and the value of the capital, reported in the financial statements. This effect was analyzed on example of selected Polish public companies listed on Warsaw Stock Exchange. Consolidated reporting concepts, developed at the turn of the 19th and 20th centuries implemented in accounting regulations differently affect the level of equity of capital groups, presented in the consolidated financial statements. Their example shows a clear trend in the transition from the proprietary concept to the entity concept, which corresponds to the general orientation of financial reporting from the perspective of the owners to the perspective of the stakeholders. The extended concept of the parent company used in the regulations of IFRS to the end of 2009, but mixed with the entity concept has shown, that the equity of capital groups include themselves both equity, attributed to the shareholders of the parent companies, but also assigned to the other shareholders of the subsidiaries (minorities). Only from 2010 there is a possibility of alternative uses of the pure entity concept, which contributes, in principle, to be even higher amounts of capital in the same operating conditions. In the present situation of possible parallel application of both concepts, the managements of the companies may recruit them at its own discretion, which may contribute to some manipulation on reported equity of capital groups, what examples already can be observed in practice of Polish companies. Analysis of financial data of certain Polish groups did not allow to formulate certain general conclusions, regarding the impact of an extended parent company concept on the level of equities of the Polish groups. In many cases, the impact of the controlled entities positively affected the reserves of the group, but many situations can also be observed in which the activities of subsidiaries was weakening the group's reserves. In such situations separate financial statements of the parent are more favourable to the data presented in the consolidated. However, this may confirm the supremacy of the consolidated reporting on the separate reporting, which is characterized by a greater sensitivity to operational and financial operations of the parent in relation to their subsidiaries. In the case of consolidated reporting, the manipulation of transactions with controlled entities is largely neutralized by what more relevantly and objectively (neutrally) contributes to the evaluation of the effectiveness of the boards of the parent companies.
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The picture of financial condition of Polish listed companies in 1995-2010 on the base of their cash flows initial evaluation

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Śnieżek E., Uniwersytet Łódzki; Wydział Zarządzania; Katedra Rachunkowości
Acta Universitatis Lodziensis. Folia Oeconomica
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2011
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vol. 257
EN
This article addresses the issue of the specificity and significance of the distribution of net cash flows from operating, investing and financing activities in determining of entities financial condition, especially in times of economic crisis. The author’s subject of interest is the variety of entity performance initial evaluation on the base of sectional streams of net cash flows. In the article the author presents results of the research based on polish listed companies cash flows, in the years 1995–2010 and provides initial conclusions from the study.
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Badanie rozwoju publikacji z zakresu rachunku kosztów działań na podstawie artykułów opublikowanych w polskich czasopismach w latach 1994-2009

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Wnuk-Pel T., Domagała J., Uniwersytet Łódzki; Wydział Zarządzania; Katedra Rachunkowości
Acta Universitatis Lodziensis. Folia Oeconomica
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2011
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vol. 249
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.
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Influence of the financial and non-financial information on the results of the public benefit organizations

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Waniak-Michalak H., Zarzycka E., Uniwersytet Łódzki; Wydział Zarządzania; Katedra Rachunkowości
Acta Universitatis Lodziensis. Folia Oeconomica
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2011
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vol. 257
EN
Public benefit organizations pursue non-financial and socially useful objectives that serve the well-being of individuals or wider public. Business corporations address their financial reports to investors who provide them with capital. A public benefit organization does not have any investors and uses grants and donations to attain its objectives without giving any guarantees that it will be successful, but only promising its motivation, efforts, determination and intention to assist the target group of beneficiaries. The paper aims to assess the importance of the information presented in the public benefit organizations’ financial and business reports for their stakeholders, as well as the impact of the organizations’ financial results on their capacity for raising funds in the next periods. Investigating the sample of 84 Polish public benefit organizations the authors intended to find out whether financial information determines the amounts of grants and financial donations the organizations receive. They also attempted to establish which financial factors make donors contribute to the given organization. Another objective of the study was to show whether the Polish donors examine the organizations’ financial reports and use information thus obtained to donate.
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Koncepcje zysku w retrospektywnym ujęciu Mejera Lichtensztejna

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Turzyński M., Uniwersytet Łódzki; Wydział Zarządzania; Katedra Rachunkowości
Acta Universitatis Lodziensis. Folia Oeconomica
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2011
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vol. 249
EN
This paper is devoted to the presentation of the theory of profit developed in the interwar period by M. Lichtensztejn. He systematized theories of profit in terms of historical and emitted: 1) „Theories natural” – that does not take into account the dynamic nature of the profit. They combine business profits with static elements of the social income such as wages and rent, or give the dynamic elements (eg. risk) static by applying to them the rights of static (eg. the law of supply-demand); 2) „Theories consciously dynamic”, based on the assumption that justification of the different types of social income is found in the functions performed by the enterprise. They are trying to explain profit businesses in conjunction with the role, importance and functions of the company and treat the entrepreneur through the prism of the basic functions and additional; 3) „Theories of dynamic in the development” – deal with profits as a dynamic, which is a development of „theories consciously dynamic”. M. Lichtensztejn doctoral dissertation, in an attempt to structure the economic concept of profit – in the author's opinion – deserves to be taken into account in the history of science in accounting.
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