Rachunkowość zarządcza w uniwersytetach publicznych: z badań empirycznych
Management accounting in state schools for higher education

Summary/Abstract: The process of changes in the sector of state schools for higher educations in OECD countries, including Poland, is oriented to the implementation of the resolutions of the Bologne Declaration. This process has accelerated in these countries since the beginning of the new century. Greater autonomy granted to EU state universities in all fields of activity involves increased accountability for effective and efficient use of the available resources. The transition in state universities from administering to managing the resources requires the application of more advanced cost accounting systems than those employed earlier, and the implementation of new instruments of management accounting, enabling operating decisions to be made effectively and adopted strategies to be realised. The process of changes in management accounting in higher education institutions is progressing at different rates in different countries, as shown by the results of empirical research conducted in Great Britain, Sweden, Italy and Germany. This article discusses the results of these research projects and changes in legal regulations relating to state universities in Poland.

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