Szczegóły publikacji
Opis bibliograficzny
Market liberalization’s impact on management accounting: a case study focused on a regional trade unit of the Polish gas company / Monika Łada, Alina KOZARKIEWICZ, Bartłomiej BARTNIK, Jim Haslam // Journal of Accounting in Emerging Economies ; ISSN 2042-1168. — 2022 — vol. 12 no. 5, s. 790–811. — Bibliogr. s. 807–809, Abstr. — Publikacja dostępna online od: 2022-01-19
Autorzy (4)
- Łada Monika
- AGHKozarkiewicz Alina
- AGHBartnik Bartłomiej
- Haslam Jim
Słowa kluczowe
Dane bibliometryczne
| ID BaDAP | 142460 |
|---|---|
| Data dodania do BaDAP | 2022-10-06 |
| Tekst źródłowy | URL |
| DOI | 10.1108/JAEE-04-2021-0125 |
| Rok publikacji | 2022 |
| Typ publikacji | artykuł w czasopiśmie |
| Otwarty dostęp |  |
| Czasopismo/seria | Journal of Accounting in Emerging Economies |
Abstract
Purpose The impact of market liberalization on management accounting in a post-socialist context is explored by focusing upon a key regional trade unit of the Polish Gas Company, a former state monopoly undergoing transformation. Design/methodology/approach Insights are provided through a contingency theory framework, as modified through a configuration-sequential lens that considers management accounting as an expression of adaptation to a specific configuration of external and internal contingencies. Findings In the transitional context, the authors found that the direction, pace and manner of management accounting change were characteristic of a late adopter defending against market liberalization. There was a need here to overcome more barriers than in the case of a more established market economy, including through achieving a sufficient level of technological and institutional maturity. Originality/value The study focuses on an early phase of liberalization illuminating impacts through a case study of a regional trade unit in the key gas sector company in Poland. Little research has been done in this area following this approach and scarcely anything to the best of our knowledge on the empirical focus.
