KRM
Management Accounting Department was established in 1992. The founder and chief of the department is Professor Gertruda Krystyna Świderska. MAccD is preeminent in research and teaching related to controlling and financial and management accounting. The scope and forms of teaching and research activities of the faculty are defined by the MAccD’s mission and it’s strategic goals. MAccD provides students with not only wide variety of lectures in accounting but it also gives them the possibility of accomplishing the Management Accounting course and extending their knowledge within the Student’s Management Accounting Research Group. MAccD also offers postgraduate studies: The faculty combine scientific work with the praxis (MAC Auditor Sp. z o.o.) taking part in auditing of financial statement (both individual and consolidated) and they participate in implementing financial accounting and advanced management accounting tools e.g.: Activity Based Costing (ABC), Balanced Scorecard (BSC). They have issued many publications and accomplished much research – individual, statutory and goal oriented projects, they participate in the of National Convention of Accounting Faculties. They also participate in other national congresses and annual conferences of European Accounting Association (EAA). Management accounting provides information supporting decision-making process on different levels of enterprise management, starting with operational decisions up to decisions dealing with the long-term strategy of the company. Management accounting requires interdisciplinary information not only from the scope of accounting and finance but also the issues of strategic and operational management, logistics and human resources management. It involves co-operating with people on different management levels. Implementation of modern management accounting tools is becoming a necessity to keep the position of the market for all enterprises which want to keep up with the times. Modern cost systems and monitoring the strategy realization are getting indispensable, so tools such as e.g. Activity Based Costing or Balances Scorecard gain more and more recognition, also among Polish entrepreneurs. Everything indicates that these modern scientific disciplines will develop similarly as in the Western countries, which will be reflected on the labor market by the growth in demand for controlling and management accounting specialists.