Wpływ metod prywatyzacji na kształt systemu rachunkowości zarządczej w przedsiębiorstwach
The impact of privatisation methods on companies' management accounting system

Summary/Abstract: The article presents the impact of privatisation of companies on their management accounting sys-tems. Two recently privatised pharmaceutical companies are compared in order to analyse the effect of restructuring of their financial and accounting function. Special attention is also paid to the esta-blishment of the controlling department and to management accounting tools which were implemented or were going to be implemented. In one of the studied companies – a multinational company – the owner was actively engaged in introduction of management accounting tools and knew how to use them in an effective way. In the second company – an employee-owned company – the owners did not notice the symptoms of crisis and their inaction worsened the financial condition of the company. The article underlines the importance of the management accounting system to future success of companies and their wellbeing and postulates using management accounting tools to support achievement of strategic goals

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