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Author
Karwowski Mariusz (Szkoła Główna Handlowa w Warszawie)
Title
Rola komentarza zarządu w ujawnianiu modelu biznesu i sprawowaniu kontroli zarządczej
The Role of the Management Commentary in Communicating the Business Model and Exerting Management Control
Source
Finanse, Rynki Finansowe, Ubezpieczenia, 2016, nr 6 (84) Cz. 1, s. 55-65, rys., tab., bibliogr. 22 poz.
Issue title
Pomiar dokonań audytu wewnętrznego i kontroli zarządczej
Keyword
Modele biznesowe, Kontrola zarządcza, Zarząd, Międzynarodowe Standardy Rachunkowości (MSR), Sprawozdanie z działalności
Business models, Management control, Board of directors, International Accounting Standards (IAS), Management commentary
Note
streszcz., summ.
Abstract
Cel - Przedstawienie roli komentarza zarządu w ujawnianiu modelu biznesu oraz użyteczności wykorzystania komentarza w kontroli zarządczej. Metodologia badania - 1. Badania literaturowe nad związkiem między modelem biznesu i kontrolą zarządczą a komentarzem zarządu. 2. Jakościowa analiza zawartości sprawozdań z działalności emitentów wchodzących w skład WIG20 w celu oceny ujawnień dotyczących charakteru działalności. Wynik - 1. Model biznesu wynika z zakresu ujawnień szczegółowych w komentarzu zarządu, który powinien pełnić istotną rolę w kontroli zarządczej. 2. Badane grupy kapitałowe wciąż nie są świadome znaczenia informacji o modelu biznesu dla interesariuszy. Oryginalność/wartość - Wskazanie znaczenia ujawniania informacji o modelu biznesu, który stanowi stosunkowo nowe zagadnienie w zarządzaniu, istotne przy sporządzaniu sprawozdania z działalności. (abstrakt oryginalny)

Purpose - Presentation of the role of the management commentary in communicating the business model and the usefulness of the commentary in management control. Design/methodology/approach - 1. Literature research on the relationship of the business model and management control with the management commentary, with emphasis on the section of the commentary dealing with the nature of the business. 2. Qualitative content analysis of the management commentaries of issuers included in the WIG20 index in order to assess the quality of disclosures concerning the nature of their businesses. Findings - 1. The business model results from detailed disclosures in the management commentary, which should play an important role in management control. 2. The studied capital groups are still not aware of the importance for stakeholders of information about the business model. Originality/value - Indication of the importance from an accounting perspective of disclosing information about the business model - a relatively new issue in management - in the management commentary. (original abstract)
Accessibility
The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
The Main Library of the Wroclaw University of Economics
Szczecin University Main Library
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Bibliography
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ISSN
2450-7741
Language
pol
URI / DOI
http://dx.doi.org/10.18276/frfu.2016.84/1-05
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