Accounting addressed to support the management has been developed in enterprises in Poland on a wider scale since the 1990s, i.e. since the restoration of the market-based economic system after a half-a-century break. The paper aims to identify the perception of the nature and scope of management accounting...

The main purpose of this paper is to examine the performance information disclosure, its objectives and used performance measures at Estonian public universities. The present study focuses, using the PDCA (Plan-Do-Check-Act) cycle model on the linkages between disclosed performance information in various...

This paper focuses on the levels of formality of performance management systems (PMSs). The objective of the paper is to investigate the impact of the formality of PMS 1) on the key success factors (KFs) of PMS and 2) on the achievement of performance. The formality of PMS is investigated on three different...

The article focuses on professional ethics in accounting in the Lifewide Lifelong Learning (LLL) educational programmes. It is aimed at the presentation of the experience in introducing case studies on ethical dilemmas to professional accounting training. It presents the own experience of the author,...

Cost information forms the basis for a range of business decision-making and is also needed for financial reporting. The requirements to such information are differentiated, which leads to the need for application of costing methods and procedures, with their variants established in internal company...