DEFINICJA RACHUNKOWOŚCI ZARZĄDCZEJ W UJĘCIU EWOLUCYJNYM
DEFINITION OF MANAGEMENT ACCOUNTING – THE EVOLUTIONARY APPROACH

Summary/Abstract: The aim of the paper is to identify changes in the essence and orientation of management accounting from the 1950s to the second decade of the 21st century in the light of definitions of management accounting published in that period by professional accounting organizations in English-speaking countries (e.g. IMA, CIMA) and by the International Federation of Accountants. The paper demonstrates the role of these organizations in shaping the orientation of management accounting in practice and in strengthening its socio-economic status. The author has adopted as a research method a content analysis and synthesis of selected English-language publications, including those developed by expert teams of the above-mentioned organizations.

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