Procesowe ukierunkowanie współczesnej rachunkowości zarządczej
Process orientation of present-day management accounting

Summary/Abstract: The article outlines changes in the perception of the nature and scope of management accounting – mainly from the Anglo-American perspective – since its formal separation as a subsystem of accounting. The author attempts to show that today’s management accounting is assuming process orientation through formulation of concepts and methods supporting the management of process-oriented business entities. The discussion of this issue is based on the results of literature studies carried out by the author. The issues addressed in the paper concern: – changes in the perception of the nature and scope of management accounting (management accounting as a set of methods, systems approach to management accounting, strategic and process orientation of management accounting), – process-based organization of a company, – process oriented tools of management and modern management accounting.

• Details
• Contents