The Convergence of Financial and Management Accounting in Poland

Kabalski Przemysław and Zarzycka Ewelina
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Zarzycka Ewelina: University of Lodz, Faculty of Management, Lodz, Poland

Financial Sciences. Nauki o Finansach, 2018, vol. 23, issue 2, 9-19

Abstract: 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.

Keywords: convergence; management accounting; financial accounting (search for similar items in EconPapers)
JEL-codes: M10 M41 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:vrs:finsci:v:23:y:2018:i:2:p:9-19:n:1

DOI: 10.15611/fins.2018.2.01

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