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 ...

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 ...

An objective of measurement is one of major problematic issues of current financial repor- ting. Among different solutions there can be distinguished value to the business (deprival value) and fair value – measurement ...

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 ...

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 ...

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 ...

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 ...

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” – ...

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 ...