Innovations in management accounting at the turn of the 20th and 21st century
Streszczenie
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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