Rozwarstwienie w systemie rachunkowości zarządczej - studium przypadku

Łada, Monika

doi:10.18559/soep.2016.11.13

Cited by 6 publications

(3 citation statements)

References 4 publications

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“…One of them is that lean management has not been adequately supported by lean accounting [28]. Authors [5,6,29,30] have highlighted that overlooking lean accounting barriers or not fully understanding them significantly contributes to implementation failures. Considering that successful lean implementation demands continuous and consistent efforts [26,31], comprehending these barriers and their importance throughout the implementation process becomes crucial to ensure a seamless transition [14].…”

Section: Lean Accountingmentioning

confidence: 99%

“…The problem also lies in the fact that accounting topics are viewed by the operational cadre as a hermetic field of practices, little known to them and ruled by different principles than LM methods [29]. Additionally, accountants are not accustomed to significant interaction with operations people, so they may be uncomfortable in their expanded role [40]".…”

Section: Poor Communication Between Operational Financial and Account...mentioning

confidence: 99%

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Barriers of Lean Accounting Implementation in Polish Enterprises: DEMATEL Approach

Stronczek

2023

Sustainability

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Many manufacturing units make unsuccessful attempts to implement Lean Accountings in their management systems. Hence, such units must eliminate the prevailing lean accounting barriers to accomplish successful lean implementation. Moreover, the contextual relationship of lean accounting barriers must be studied to understand the effect of such barriers. The purpose of this study is to identify and analyze lean accounting implementation barriers. The analysis is going to determine how individual barriers interact to each other. The conclusions of this analysis are necessary for more effective implementation of lean accounting and moreover efficient lean management. The methodology consists of two stages. First it conducted literature review in order to identify barriers to implementing lean accounting in manufacturing companies. Then, analyzed connections between barriers using the DEMATEL method. The DEMATEL lean accounting barrier evaluation method helps companies better understand the barriers and their levels of importance in lean accounting implementation. Based on obtained results, it occurred that manufacturing companies should primarily address the issue of aversion to change to successfully implement lean accounting. This research supports managers in effectively implementing lean accounting in manufacturing companies by identifying implementation barriers and their interconnectedness. This exploratory study initiates a discussion on the barriers to implementing lean accounting in Polish enterprises and their mutual relations.

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Section: Lean Accountingmentioning

confidence: 99%

Section: Poor Communication Between Operational Financial and Account...mentioning

confidence: 99%

Barriers of Lean Accounting Implementation in Polish Enterprises: DEMATEL Approach

Stronczek

2023

Sustainability

View full text Add to dashboard Cite

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“…Luka (tzw. obszar rozbieżności) między zarządzaniem faktycznym a symbolicznym jest nazywana rozdzieleniem lub rozwarstwieniem (decoupling) [Boxenbaum, Jonsson 2008;Łada 2016a]. Mazur [2014] wskazuje, że działania symboliczne przedsiębiorstwa z natury prowadzą do rozwarstwienia.…”

Section: Charakterystyka Zarządzania Symbolicznegounclassified

Symbolic Management for Corporate Legitimacy

Jaworska¹

2017

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

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Streszczenie: Celem artykułu jest zwrócenie uwagi na znaczenie zarządzania symbolicznego w kontekście dążenia do uzyskania, utrzymania lub obrony legitymizacji przedsiębiorstwa. W związku z tym przedstawiono istotę i specyfikę zarządzania symbolicznego. Ponadto omówiono strategie symboliczne w kontekście procesu legitymizacji oraz ukazano formy działań symbolicznych realizowanych przez przedsiębiorstwo na potrzeby uwiarygodniania działalności. Artykuł opiera się na studiach literaturowych. Zastosowano metody rozumowania dedukcyjnego i indukcyjnego oraz syntezy do sformułowania wniosków. Badania nad zarządzaniem symbolicznym pomagają lepiej zrozumieć, jak przedsiębiorstwa kształtują percepcję interesariuszy. Autorkę interesowały głównie opublikowane badania dotyczące właściwości zarządzania symbolicznego, legitymizacji oraz zarządzania wrażeniem w perspektywie komunikacji przedsiębiorstwa z otoczeniem.

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Self-Presentation. Enterprise Impression Management as Part of External Reporting

Jaworska¹,

Bucior²

2017

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

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The way companies communicate with stakeholders is, among others, sharing of annual reports containing information on the corporate's performance. The companies can present financial and non-financial information in a way that will serve their interests, using a variety of narratives. The aim of the study is to present the issues of impression management in the company's financial reporting and the management strategies used to create the desired image. The method used was an analysis of available literature. The authors were primarily interested in the published research on: (1) the relationship between the following concepts: impression, image, reputation, self-presentation (2) impression management essence (3) impression management strategy in external reporting (4) directions of impression management usage in accounting and reporting. The study is a theoretical basis for further research covering the conduct of Polish companies in the context described.

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Rozwarstwienie w systemie rachunkowości zarządczej - studium przypadku

Cited by 6 publications

References 4 publications

Barriers of Lean Accounting Implementation in Polish Enterprises: DEMATEL Approach

Barriers of Lean Accounting Implementation in Polish Enterprises: DEMATEL Approach

Symbolic Management for Corporate Legitimacy

Self-Presentation. Enterprise Impression Management as Part of External Reporting

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