Open AccessReview of scientific achievements in the field of management accounting and controlling presented at the “Accounting and controlling” conference
Author(s) -
Renata Biadacz
Publication year - 2021
Publication title -
zeszyty teoretyczne rachunkowości
Language(s) - English
Resource type - Journals
eISSN - 2391-677X
pISSN - 1641-4381
DOI - 10.5604/01.3001.0015.5741
Subject(s) - accounting , management accounting , originality , field (mathematics) , variety (cybernetics) , control (management) , value (mathematics) , cost accounting , management science , computer science , engineering ethics , business , sociology , management , engineering , economics , social science , mathematics , qualitative research , artificial intelligence , machine learning , pure mathematics
Purpose: The aim of the article is to verify and assess the current state of scientific publi-cations in the field of management accounting and controlling presented at the conference “Accounting and controlling”.Metodology/approach: An analysis of the papers submitted to the conference was carried out in terms of the number of publications based on university affiliation, degree of partici-pant interest in the conference, and issues raised in the area of management accounting and controlling.Findings: The issues raised in the articles submitted to the “Accounting and controlling” conference demonstrate that interest in the issues of management accounting and control-ling is significant. However, despite the 25 years of scientific discourse, there is still a wide variety of opinions on the concept of controlling, its mission and specifications, as well as the place of controlling as a discipline in enterprises. Accounting tools that support man-agement are presented in many publications. However, there are also publications that discuss original concepts in the field of the methodology of controlling.Originality/value: The article summarises national scientific achievements in the field of management and controlling presented in the series of 25 editions of the conference “Account-ing and controlling.Keywords: controlling, management accounting, controlling tools, “Accounting and control-ling” conference.