dc.contributor.author | Wnuk-Pel, Tomasz | |
dc.contributor.author | Domagała, Joanna | |
dc.date.accessioned | 2012-05-28T08:59:45Z | |
dc.date.available | 2012-05-28T08:59:45Z | |
dc.date.issued | 2011 | |
dc.identifier.issn | 0208-6018 | |
dc.identifier.uri | http://hdl.handle.net/11089/601 | |
dc.description.abstract | 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. | pl_PL |
dc.language.iso | other | pl_PL |
dc.publisher | Wydawnictwo Uniwersytetu Łódzkiego | pl_PL |
dc.relation.ispartofseries | Acta Universitatis Lodziensis, Folia Oeconomica; | |
dc.title | Badanie rozwoju publikacji z zakresu rachunku kosztów działań na podstawie artykułów opublikowanych w polskich czasopismach w latach 1994-2009 | pl_PL |
dc.type | Article | pl_PL |
dc.page.number | 123-147 | |
dc.contributor.authorAffiliation | Uniwersytet Łódzki; Wydział Zarządzania; Katedra Rachunkowości | |