Strategizacja rachunkowości zarządczej
Strategizing Management Accounting

Author(s): Anna Szychta
Subject(s): Economy, Business Economy / Management
Published by: Wydawnictwo Uniwersytetu Łódzkiego
Keywords: management accounting; strategic management accounting; controlling; strategy; strategizing; strategic management; development
Summary/Abstract: The book is an introduction to the complex and multifaceted issue of strategic management accounting in an era of challenges posed to enterprises by the requirement of sustainable development. Its objectives are: to present the stages of development of management accounting with a focus on its strategic orientation, to provide a concise presentation of the context in which the evolution of strategic management accounting takes place. The pursuit of these objectives leads the author to answer the question: What is the current status of strategic management accounting in terms of its methods and application in enterprises in the context of the need for sustainable development? The monograph consists of an introduction, five chapters, and concluding remarks. The first chapter outlines the historical framework of the development of the concept of management accounting, identifying three stages of this development. The second chapter concerns the context of the emergence and development of strategic management accounting. It explains the basic terms and concepts related to strategy and strategic management. The third chapter presents the origins, essence, concepts, and direction of the evolution of strategic management accounting. It also covers the objectives and features of strategic controlling. Chapter four contains classifications and general characteristics of methods included in strategic management accounting. The last chapter concerns strategic accounting from the perspective of its application in business entities in highly developed countries and developing economies, including Poland. The book can serve as a contribution to in-depth discussions and studies by researchers in the field of management accounting and strategic management, as well as a source of information for students, accounting practitioners, and managers who are deepening or updating their knowledge in these areas.

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