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Cited by 0Accounting and Organizational ManagementAccounting Theory and Financial ReportingDecision Support System Applications

IMPLEMENTATION OF MANAGEMENT ACCOUNTING TOOLS IN BUSINESS MANAGEMENT

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Bydgoszcz University of Science and Technology, Faculty of Management, Posadzińska, Iwona, Grzeszczak, Małgorzata, Bydgoszcz University of Science and Technology, Faculty of Management·2025·Scientific Papers of Silesian University of Technology Organization and Management Series
DOI 10.29119/1641-3466.2025.220.8
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Abstract

Purpose: The purpose of this article is to evaluate the application of management accounting tools in the execution of enterprise management functions. Management accounting, using information from the financial accounting subsystem supported by ERP class financial and accounting information systems, and leveraging process automation, for example in the form of RPA - Robotic Process Automation, constitutes one of the cornerstones of the information system of an economic entity. Methodology/approach: Using PAPI (Paper and Pencil Interview) and CAWI (Computer Assisted Web Interview) methods through the ‘webankieta.pl’ online survey service, an empirical study was conducted among two groups of respondents. Firstly, managers using information from the management accounting subsystem for operational and strategic decision making were surveyed. Secondly, information was obtained from accountants who prepare and provide necessary information to managers. A purposive sampling was used, based on knowledge and professional experience in managerial positions and accounting. The study involved 107 owners/managers – representatives of small, medium, and large enterprises, as well as 144 accountants participating in qualification courses organized by the Accountants Association in Poland, District Branch in Bydgoszcz. Findings: In entities from the SME sector, basic managerial accounting tools are used to support operational decision-making. Advanced managerial accounting tools were applied to a low and very low extent in small and medium-sized enterprises. In large entities, the range of use of the advanced management accounting tools, supporting the performance of management functions at both the operational and, primarily, strategic levels, increased. Research limitations/implications: The study conducted may form the basis for further considerations in the direction of integration of management accounting tools and accounting IT systems supported by modern technologies. Practical implications: Development of management accounting tools and their use in the management process at operational and strategic levels. Originality/value: The results of the study provide new insights into the application of management accounting tools in business management in the context of modern technological developments.

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Related

Authors
Bydgoszcz University of Science and Technology, F. O. M., Posadzińska, I., Grzeszczak, M., & Bydgoszcz University of Science and Technology, F. O. M.
Affiliations
Bydgoszcz University of Science and Technology (PL)
ORCID
Venue
Scientific Papers of Silesian University of Technology Organization and Management Series
Publisher
Politechnika Slaska - Silesian University of Technology
Published
2025
Volume
2025
Issue
220
Pages
131-148
ISSN
1641-3466 (ISSN-L)
DOI
10.29119/1641-3466.2025.220.8
OpenAlex
W4410600498
Cited by
0
References
0
FWCI
0.00
Type
journal article
Language
en
Open access
Locations
Scientific Papers of Silesian University of Technology Organization and Management Series (publishedVersion)
Topics
  • Social Sciences › Business, Management and Accounting › Management Information Systems › Accounting and Organizational Management
  • Social Sciences › Business, Management and Accounting › Accounting › Accounting Theory and Financial Reporting
  • Social Sciences › Business, Management and Accounting › Management Information Systems › Decision Support System Applications
Keywords
management accounting tools, strategic decision-making, operational decision-making, enterprise resource planning, robotic process automation, small and medium-sized enterprises, large corporations, accounting information systems, management accounting adoption

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