As a result of the division of the Department of Accounting, the Department of Management Accounting inaugurated its operations on October 1 (the Department of Accounting and Auditing was the second department created).
The research area of the employees of the Management Accounting Department include issues from the discipline of management and quality science as well as economics and finance. Research in both disciplines is conducted from the perspective of changes taking place in accounting as the information system of entities using accounting. The research area covers, among others, accounting organization, the evolution of users' needs of information generated by accounting, the use of the latest technologies in the process of creating information by accounting.
With its research area, the Department of Management Accounting integrates aspects of management accounting with other research areas of the Institute of Accounting and Financial Management, i.e. corporate finance, financial accounting and financial reporting, financial analysis, creating a coherent accounting information system. It is possible or even necessary to integrate management accounting methods with other disciplines and fields of science.
The area of research interests of the department's employees included in particular the following issues:
-operational and strategic management accounting,
-IT systems in accounting,
-accounting information system,
-social responsibility accounting,
-measuring achievements in the public finance sector,
-modern technologies in accounting (Blockchain, AI),
-factors affecting the form of delivery and interpretation of information generated by accounting,
-modern business reporting,
-ethical dilemmas in accounting (including those resulting from the implementation of modern technologies)