Rachunkowość zarządcza jako działalność zawodowa w kontekście doświadczeń zagranicznych
Management accounting as a profession in the context of foreign experiences

Summary/Abstract: This paper reviews changes in the perception of the role of management accountants in English-speaking countries in the light of definitions of management accounting formulated by experts associated in organizations promoting develop-ment of management accounting theory and practice (IFAC, IMA). It also presents the qualification requirements that are set by the Institute of Management Accoun-tants for professional certification of management accountants in the USA. This information provides insights useful in defining the knowledge and skills required of management accountants in Poland – an issue topical in the context of management accounting profession being included in the new classification of professions and specializations introduced in Poland in 2010, and accounting profession certification, carried out by the Accountants Association in Poland since 2010.

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