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Autor
Wnuk-Pel Tomasz (University of Lodz, Poland)
Tytuł
Innovations in Management Accounting at the Turn of the 20th and 21st Century
Źródło
Acta Universitatis Lodziensis. Folia Oeconomica, 2011, t. 257, s. 133-145, tab., bibliogr. 41 poz.
Tytuł własny numeru
Current Trends in Management, Finance and Accounting Sciences. Vol. 1
Słowa kluczowe
Zarządzanie przez jakość, Rachunkowość zarządcza, Rachunek kosztów działań, Innowacje w zarządzaniu
Total Quality Management (TQM), Management accounting, Activity Based Costing (ABC), Innovations in management
Uwagi
summ.
Abstrakt
Diffusion of innovative management accounting methods constitutes an incredibly interesting and a widely presented subject in literature all over the world. In the context of significance of innovative management accounting methods diffusion, the following objective of the article has been formulated - the article aims to analyze the concept of innovations in management accounting and analyze their significance and diffusion at the turn of the 20th and 21st century. In order to reach the aim, an analysis of the concept of management accounting innovations has been attempted; attention has been paid to the fact that the innovations are delayed when compared to technical innovations, the results of the delay have also been presented. Analysis of findings of the research on the use of innovative methods such as ABC/M, BSC, TQM and analysis of methods of company and individual employees' performance evaluation has been made. (original abstract)
Dostępne w
Biblioteka Główna Uniwersytetu Ekonomicznego w Krakowie
Biblioteka Szkoły Głównej Handlowej w Warszawie
Biblioteka Główna Uniwersytetu Ekonomicznego w Katowicach
Biblioteka Główna Uniwersytetu Ekonomicznego w Poznaniu
Biblioteka Główna Uniwersytetu Ekonomicznego we Wrocławiu
Pełny tekst
Pokaż
Bibliografia
Pokaż
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Cytowane przez
Pokaż
ISSN
0208-6018
Język
eng
URI / DOI
http://hdl.handle.net/11089/738
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