Postrzeganie controllingu w środowisku naukowym rachunkowości w Polsce
Perception of controlling by Polish academic community

Summary/Abstract: The aim of this article is to present the perception of the nature of controlling by the representatives of academic accountants in Poland since the early 1990s, taking into consideration the discourse on defining the concept of Controlling in German-speaking countries. The paper provides an answer to the following questions: How Polish authors, who represent academic staff of accounting departments, and current heads of institutes and departments dealing with education and research in the field of accounting, interpret the concept of Controlling and how they perceive the relationship between Controlling and management accounting. A review of literature and the conducted survey show that accounting academics in Poland differ significantly in the treatment of the essence and scope of Controlling and its relationship with management accounting.

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