Rachunek odpowiedzialności w grupach kapitałowych

The functioning of all companies and institutions is dependent on the employees involved. It is particularly important in distributed organizations with complex organizational structures, in which the owners do not have the ability to directly manage all areas of the organiza­tion functioning. Responsibility accounting is a management accounting method, which can be successfully used to optimize the management functions in companies and institutions. Respon­sibility accounting in its assumptions uses the self-realization need of employees by entrusting them with the possibility of decision-making with assigned at the same time responsibility for the consequences of those decisions. Corporate groups are inherently distributed organizations that have to implement the overarching objectives set by the parent company. The aim of the article is to analyse the fundamental principles of the responsibility accounting in corporate groups. The main conclusion is that, the implementation of the responsibility accounting in corporate groups is a natural consequence of the need to manage by delegating decision-making powers.