Założenia i ogólna struktura projektu systemu rachunkowości zarządczej w Uniwersytecie Łódzkim
Changes in the University of Lodz Management Accounting System. Objectives and General Structure of the Project.

Summary/Abstract: Since the year 1990 higher education in Poland has been going through a reform process, which is aimed, like in other countries of the EU, at granting public institutions for higher education a greater degree of autonomy in such areas as research, education, organization, finance and accounting. A new act on higher education of 2005 has contributed significantly to increasing the autonomy of public universities. The growing decision-making autonomy of university managing bodies has had created a need for financial and non-financial measures for management purposes. There is a growing awareness of this need, which has resulted in development of comprehensive management information system, designed to provide the information for the purposes of restructuring and effective mamagement of the university. The aim of this paper is to explain the determinants of changes to be made in the management accounting system at the University of Lodz and to present the process of developing the concept and structure of the new management accounting system for the University. The introductory part and presentation of earlier research in the field of university management accounting are followed by discussion of: − conditions in which universities in Poland are functioning after 1990, − the features and usefulness for management purposes of the cost accounting currently used at the Lodz University, − stages in the development of the university management accounting system and its basic features.

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