{"title":"2015 - 2022年《control i Zarządzanie》期刊上发表的管理会计与控制相关文献综述","authors":"R. Kotapski","doi":"10.5604/01.3001.0015.8811","DOIUrl":null,"url":null,"abstract":"Purpose: The aim of this article is to verify and evaluate the problems related to controlling, management accounting, and management and cost accounting, which were addressed in the issues of the journal “Controlling i Zarządzanie” (Controlling and Management) published in the period 2015–2022. Methodology/research approach: The author analyzed the published articles from the viewpoint of, among others, the problems which had been addressed, the authors of the articles, the number of the articles in respect of the existing sections of the journal regarding the areas of controlling, management accounting, management and cost accounting, the areas and types of enterprises’ activities, and the subject of their activi-ties. Findings: The issues addressed in the articles concerned a variety of subjects linked with controlling, management accounting, and management and cost accounting. The topics involved diverse aspects such as budgeting, instruments of controlling, as well as the grouping, measurement, and calculation of costs. The authors are mainly professionals such as accountants, managers, IT experts, and, less frequently, researchers, who specialize in controlling, management accounting, and cost accounting. Research limitations/implications: During the qualification of individual articles, it was not always possible to clearly assign them to separate parts, because the article could be qualified both, for example, to the controlling and management accounting part, as well as human resources. The final qualification was made subjectively by the author. Practical implications: The article presents the scope of interests of practitioners in the field of controlling, management accounting and cost accounting. It determines potential research fields and directions for future scientific research. In particular, in cooperation with representatives of business. Originality/value: The article presents a summary and a reflection on the issues dis-cussed by practitioners regarding the use of controlling, management accounting, and cost account-ing in managing a company. This is the first in-depth analysis and summary regarding this type of article to appear in a specialist publication, and that was written by both practitioners and researchers in this field in Poland.\n\n","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"1 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Review of the literature on management accounting and controlling published in the journal “Controlling i Zarządzanie” from 2015 to 2022\",\"authors\":\"R. 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The topics involved diverse aspects such as budgeting, instruments of controlling, as well as the grouping, measurement, and calculation of costs. The authors are mainly professionals such as accountants, managers, IT experts, and, less frequently, researchers, who specialize in controlling, management accounting, and cost accounting. Research limitations/implications: During the qualification of individual articles, it was not always possible to clearly assign them to separate parts, because the article could be qualified both, for example, to the controlling and management accounting part, as well as human resources. The final qualification was made subjectively by the author. Practical implications: The article presents the scope of interests of practitioners in the field of controlling, management accounting and cost accounting. It determines potential research fields and directions for future scientific research. In particular, in cooperation with representatives of business. Originality/value: The article presents a summary and a reflection on the issues dis-cussed by practitioners regarding the use of controlling, management accounting, and cost account-ing in managing a company. 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引用次数: 1
摘要
目的:本文的目的是验证和评估与控制、管理会计、管理和成本会计相关的问题,这些问题在2015-2022年期间出版的《控制与管理》(controlling i Zarządzanie)期刊中得到了解决。方法/研究方法:作者对已发表的文章进行了分析,其中包括已解决的问题,文章的作者,文章的数量,以及期刊现有的控制、管理会计、管理和成本会计等领域的文章,企业活动的领域和类型,以及企业活动的主题。研究发现:文章中讨论的问题涉及与控制、管理会计、管理和成本会计相关的各种主题。这些主题涉及不同的方面,如预算、控制工具,以及成本的分组、测量和计算。作者主要是会计、管理人员、IT专家等专业人士,偶尔也有专门研究控制、管理会计和成本会计的研究人员。研究限制/影响:在对个别文章进行鉴定时,并不总是能够清楚地将它们分配到单独的部分,因为文章可能既符合控制和管理会计部分,也符合人力资源部分。最后的资格认定由作者主观作出。实际意义:本文介绍了从业者在控制、管理会计和成本会计领域的利益范围。它决定了未来科学研究的潜在研究领域和方向。特别是与企业代表的合作。原创性/价值:这篇文章对从业者在管理公司时使用控制、管理会计和成本会计所讨论的问题进行了总结和反思。这是关于这类文章出现在专业出版物中的第一次深入分析和总结,这是由波兰这一领域的从业者和研究人员撰写的。
Review of the literature on management accounting and controlling published in the journal “Controlling i Zarządzanie” from 2015 to 2022
Purpose: The aim of this article is to verify and evaluate the problems related to controlling, management accounting, and management and cost accounting, which were addressed in the issues of the journal “Controlling i Zarządzanie” (Controlling and Management) published in the period 2015–2022. Methodology/research approach: The author analyzed the published articles from the viewpoint of, among others, the problems which had been addressed, the authors of the articles, the number of the articles in respect of the existing sections of the journal regarding the areas of controlling, management accounting, management and cost accounting, the areas and types of enterprises’ activities, and the subject of their activi-ties. Findings: The issues addressed in the articles concerned a variety of subjects linked with controlling, management accounting, and management and cost accounting. The topics involved diverse aspects such as budgeting, instruments of controlling, as well as the grouping, measurement, and calculation of costs. The authors are mainly professionals such as accountants, managers, IT experts, and, less frequently, researchers, who specialize in controlling, management accounting, and cost accounting. Research limitations/implications: During the qualification of individual articles, it was not always possible to clearly assign them to separate parts, because the article could be qualified both, for example, to the controlling and management accounting part, as well as human resources. The final qualification was made subjectively by the author. Practical implications: The article presents the scope of interests of practitioners in the field of controlling, management accounting and cost accounting. It determines potential research fields and directions for future scientific research. In particular, in cooperation with representatives of business. Originality/value: The article presents a summary and a reflection on the issues dis-cussed by practitioners regarding the use of controlling, management accounting, and cost account-ing in managing a company. This is the first in-depth analysis and summary regarding this type of article to appear in a specialist publication, and that was written by both practitioners and researchers in this field in Poland.