Development of management accounting in the light of scientific achievements of the Wroclaw school of accounting studies

The main purpose of the paper was to present the scientific input and achievements of the Wroclawschool of accounting studies at Wroclaw University of Economics in the area of management accountingdevelopment in Poland in the post-war period, early in the history of the University. Conclusions presentedin this paper are formulated on the basis of literature studies conducted by the author, with a specialfocus on the wealth of information published by the leading representatives of the Wroclaw centre, particularlyin the area of management accounting. The paper offers insight into the work of the most prominentfigures of the Wroclaw school and their roles in the initiation and evolution of the managementaccounting science in Poland. Analyses suggest that many of the scientific observations reported by thecentre, both in the form of articles and non-serial printed publications, were consistent with the leadingacademic modes of approach to management accounting, not only in Poland, but also in the internationaldimension. Important publications in management accounting can be found in the scientific output of many researchers and academics of the Wroclaw school of accounting studies, with the most prominent figures rightly considered as precursors and pioneers of management accounting in Poland. In addition, the study provides evidence to confirm strong associations linking the evolution of management accounting studies at the Wroclaw centre with the current socio-economic transformations and turbulent conditions of economic operation observed in the post-war period.