Specjaliści do spraw rachunkowości zarządczej w przedsiębiorstwach małych, średnich i dużych w świetle wyników badania empirycznego w Polsce

Abstract

The aim of the article is to set the hierarchy of the tasks of management accountants and to recognise importance of indicated factors determining these tasks, and to point out competency requirements of the management accountants in the surveyed enterprises in Poland, depending on the size of the enterprise. This goal was achieved based on the analysis and presentation of data obtained in the survey on over 100 enterprises operating in Poland. The interpretation of the survey findings was carried out in cross-section of three groups of enterprises divided according to the criterion of employment for small, medium and large. The findings show that management accountants work mainly in the controlling departments, perform similar tasks, focusing on cost control and determining and evaluating the performance of enterprises regardless of their size. The empirical study revealed few differences in the examined aspects of these specialists in small, medium and large enterprises.(original abstract)