Czas pracy głównych księgowych (omówienie wyników ankiety)

Abstract

Against the background of the role and tasks of auditors in the capitalist firms (USA, FRG, Great Britain) and of the chief accountants in the socialist enterprises (USSR, GDR), there have been presented the position and tasks of chief accountants in the Polish autonomous and seIf-managing enterprises. Next, after analyzing the factors determining the worktime of chief accountants in Poland, an attempt has been made to determine these duties to which chief accountants attach most of their attention and devote most of their efforts. The basis for this determination has been the structure of using the worktime of chief accountants fixed by means of the questionnaire survey carried out by the authoress and her Interviews with 24 chief accountants in the state enterprises located in Lodz. The presentation of work of the chiefs of finance-accounting services has been expanded by presentation of the magnitude of traditional parameters describing organization of their own work (determined through the questionnaire survey), which have been compared with the magnitudes of such parameters fixed by various authors in the course of numerous studies on organization of managerial work and with model indices characterizing effective organization of managers work designed by prof. W. Kieżun. The analysis of utilizing the worktime of chief accountants in these two cross-sections has provided a basis for drawing conclusions, which when taken into consideration by chief accountants may contribute to improved organization of their own work.