会计
趋同(经济学)
管理会计
会计管理
业务
财务会计
成本会计
实证会计
会计信息系统
经济
经济增长
作者
Przemysław Kabalski,Ewelina Zarzycka
出处
期刊:Nauki o Finansach
[Wroclaw University of Economics]
日期:2018-01-01
卷期号:23 (2): 9-19
被引量:1
标识
DOI:10.15611/fins.2018.2.01
摘要
The aim of this article is to present the results of a study on the convergence of financial accounting and management accounting in companies operating in Poland against the background of international solutions.The survey, carried out in 2017, was used to collect data.Based on the questionnaire returned by 40 companies, it was found that the level of convergence of financial accounting and management accounting in Polish enterprises is moderate.The number of worldwide studies on the convergence of accounting is very limited, and in Poland they are quite unique.For this reason, the study presented in this article is relevant both for science and the practice of accounting.
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