Open AccessThe management accounting system oriented to university management – a case study
Author(s) -
Jacek Kalinowski
Publication year - 2019
Publication title -
zeszyty teoretyczne rachunkowości
Language(s) - English
Resource type - Journals
eISSN - 2391-677X
pISSN - 1641-4381
DOI - 10.5604/01.3001.0013.0755
Subject(s) - management accounting , context (archaeology) , accounting information system , work (physics) , accounting management , accounting , knowledge management , business , management system , cost accounting , higher education , face (sociological concept) , task (project management) , process management , computer science , sociology , management , political science , engineering , economics , mechanical engineering , paleontology , social science , law , biology
Readiness for change is currently one of the most critical challenges that universities, and the peoplemanaging them, face today. The effect of this is a significant rise in the demand for financial and nonfinancialinformation about the management processes of universities. In this context, a suitably adaptedmanagement accounting system whose task is to provide such details becomes the fundamental elementnecessary for the effective management of the university. The article aims to analyze the suitability of themanagement accounting system for the management of a higher education system on the example of thesolution applied at the University of Lodz. Five qualitative research methods were used for its implementation:a literature analysis, participant observation, free interviews, structured interviews, and a casestudy. The article presents the key users’ opinions of the system on its usefulness in daily work, and itenumerates the benefits obtained by the University of Łódź thanks to the use of the system. It allowed usto formulate a conclusion about the applicability of this solution as an example of the creation of similarmanagement accounting systems in other universities.