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Author
Januszewski Arkadiusz (Uniwersytet Technologiczno-Przyrodniczy w Bydgoszczy)
Title
Studium przypadku jako metoda badawcza w procesie realizacji prac dyplomowych z zakresu rachunkowości zarządczej
Case Study as a Research Method in the Process of Writing Diploma and Master Theses on Management Accounting
Source
Folia Pomeranae Universitatis Technologiae Stetinensis. Oeconomica, 2016, nr 83, s. 53-62, rys., bibliogr. 16 poz.
Keyword
Studium przypadku, Szkolnictwo wyższe, Rachunkowość zarządcza, Rachunek kosztów
Case study, Higher education, Management accounting, Cost accounting
Note
summ.
Abstract
Celem artykułu jest wykazanie, że zastosowanie metody studium przypadku, połączonej z metodą projektową i wykorzystaniem modelowania komputerowego, jest efektywnym sposobem kształcenia przyszłych menedżerów i projektantów systemów controllingu i rachunkowości zarządczej.(fragment tekstu)

The paper discusses a case study as a research method applied by students in the process of preparing their diploma theses in the field of management accounting. Students also apply the design method and make use of the specialised software installed in the laboratory of Managerial Accounting and Controlling Systems at the Faculty of Management at the University of Science and Technology (UTP) in Bydgoszcz. An engineering diploma and a master thesis were taken as examples illustrating the scope of scientific research the students had to perform in order to design and elaborate a computer-supported activity-based costing model for a clothing enterprise. Both the extent of analytical and design work as wells as the complexity of designed solutions proposed by students justify the conclusion that combining various methods and tools is an effective way of educating controlling system designers and managers. This induces creativity, develops analytical and IT skills and makes it easy for students to understand management accounting methods.(original abstract)
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Bibliography
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ISSN
2081-0644
Language
pol
URI / DOI
http://dx.doi.org/10.21005/oe.2016.83.2.06
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