Management accounting/controlling – publication review in “Zeszyty Teoretyczne Rachunkowościˮ for the years 2010–2020

Abstract

Purpose: The aim of the study is to review research papers on management accounting/con-trolling (MA/C) published in the Polish journal “Zeszyty Teoretyczne Rachunkowościˮ (ZTR) in 2010–2020. Methodology/approach: The research papers in the field of MA/C published in ZTR – a leading Polish journal that specializes in accounting research – were reviewed (according to the designated criteria). The years 2010–2020 were chosen as the period of analysis. This period reflects the strengthening of the market economy in Poland, including its internationalization. Descriptive statistics were used to present the results of the empirical study. Findings: Although more than 30 years have passed since the economic and social transformation in Poland, and the flow of scientific and business information is at our fingertips, the number of publications in the field of MA/C has not increased significantly. Articles published in this field refer to the term "management accounting" to a greater extent than "controlling". Half of the publications deal with the issue of methods and tools, but to a small extent, they refer to the innovative aspects of MA/C. Most of the publications are based on empirical research, and the share of review-conceptual articles is clearly decreasing. Research limitations/implications: The study is limited to the journal ZTR and the period 2010–2020. Originality/value: The article contributes to the literature by providing knowledge about the issues raised in the field of management accounting/controlling in research publications in Poland in the context of the internationalization of scientific research and the challenges of modern economies

Keywords

• management accounting
• controlling
• “The Theoretical Journal of Accountingˮ
• Poland
• innovativeness