The Adaptation of the Accounting System to Project Activity - Case Study

• Autorzy: Iwona Majchrzak , Beata Sadowska
• Języki publikacji: EN

Abstrakty

EN

Companies need to adapt quickly to changing ambient conditions and that results in their search for various ways of achieving the set objectives. One of solutions is to engage in activity based on projects. Proper project management requires appropriately aggregated information which can be provided by the accounting system. However, to make this information useful for making reasonable management decisions in the field of the planned and implemented projects, the applied instruments have to be properly designed and selected. Therefore, the objective of this article is to adapt the accounting system for the purposes of project activity. The article was preceded by the study of literature. The main method used in the article is an analysis of sources and a literature critique as well as methods of inductive and deductive reasoning. Theoretical deliberations are supplemented with a case of the adaptation of the accounting system to the analysed project. The conducted theoretical research supplemented with an empirical case indicated the complexity of the research problem which mainly stems from the specific features of project activity. Obtaining useful information requires an adequate extension of the financial accounting system and a selection of proper management accounting instruments. The article constitutes a synthetic description of the essence and scope of project accounting as well as its specific character.(original abstract)

Słowa kluczowe

PL

Rachunkowość finansowa; Rachunkowość zarządcza; Księgowość

EN

Financial accounting; Management accounting; Bookkeeping

• Czasopismo: Przedsiębiorczość i Zarządzanie
• Rocznik: 2018
• Numer: t. 19, z. 1, cz. 1 Financial, Accounting and Economic Aspects of Contemporary Management
• Strony: 157-170

Twórcy

autor

Iwona Majchrzak

• West Pomeranian University of Technology in Szczecin, Poland

autor

Beata Sadowska

• University of Szczecin, Poland

Bibliografia

• Kiziukiewicz T. (2017), Problemy dostosowania rachunkowości do informacyjnych wymagań zarządzania [Problems of the adaptation of accounting to information requirements of management], University of Szczecin, Szczecin, p. 27, p. 35.
• Kiziukiewicz T. (ed.) (2004), Rachunkowość zarządcza [Management accounting], Ekspert, Wrocław, pp. 7-8.
• Klinowski M. (2017), Rachunkowość zarządcza zorientowana na projekty [Project-oriented management accounting], CeDeWu, Warsaw, pp. 8-11.
• Łada M., Kozarkiewicz A. (2007), Rachunkowość zarządcza i controlling projektów [Management accounting and project controlling], C.H. Beck, Warsaw.
• Majchrzak I. (2017), Rachunkowość projektów w systemie rachunkowości [Project accounting in the accounting system], "Research Papers of University of Szczecin, Finanse, Rynki Finansowe, Ubezpieczenia", No. 4/1(88), Szczecin, pp. 145-155.
• Miedziński B. (2012), Podstawy zarządzania projektami [Foundations of project management], Szkoła Wyższa im. Bogdana Jańskiego, Warsaw, pp. 17-18.
• Patterson R. (2002), Compendium of Accounting and Finance in Polish & English, Accounting Development Foundation in Poland, Warsaw, p. 335.
• Sadowska B. (2017), Rola rachunkowości we wspieraniu zrównoważonego rozwoju na przykładzie Państwowego Gospodarstwa Leśnego Lasy Państwowe [The role of accounting in supporting sustainable development on the example of the State Forests National Forest Holding] [in:] Finanse i rachunkowość na rzecz zrównoważonego rozwoju - edukacja, etyka, innowacje. Rachunkowość [Finance and accounting for sustainable development - education, ethics, innovation. Accounting]. Research Papers of Wrocław University of Economics, Wrocław.