Managerial Accounting Unit
The research of the Unit oscillates around the following issues:
- accounting as a scientific discipline and practical activity;
- cost accounting of companies and institutions (in particular: cost accounting and action-oriented approach);
- managerial accounting;
- accounting of individual business entities (including insurance companies);
- capital groups accounting.
Individual interests of the Unit staff include the following issues:
- costs in the accounting record system and in entity management;
- measurement of economic value in accounting;
- management and financial accounting in the management IT system supporting system;
- identification and measurement of risk related to accountancy;
- behavioural aspects in management and financial accounting;
- accounting in the processes of measurement of management effectiveness in business and non-business entities;
- international and national accounting standardisation in public sector entities;
- economic analysis of law;
- accounting system analysis from the interdisciplinary perspective;
- accounting metascience;
- paradigms and theories in the science of accounting;
- creating corporate accounting policy (including cost accounting);
- detecting manipulations and bookkeeping frauds.
The information on the current research conducted by the staff of Managerial Accounting Unit is to be found in the bookmark of the Institute of Accounting/ Research.
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