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Finanse, Rynki Finansowe, Ubezpieczenia

Previously: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia

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Cykle informacyjne w rachunkowości zarządczej restauracji – studium przypadku


(INFORMATION CYCLES IN RESTAURANT MANAGEMENT ACCOUNTING – CASE STUDY)
DOI: 10.18276/frfu.2017.88/1-45
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ISSN:2450-7741
eISSN:2300-4460
Authors: Monika Łada
AGH w Krakowie

Anna Dereń
Akademia Górniczo-Hutnicza w Krakowie
Keywords: information cycle management accounting restaurant
Issue / book publication date:2017
Page range:8 (469-476)
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Abstract

Purpose – Identi cation of information cycles in the management accounting system in restaurants. Research is based on the contingency theory – information cycles are analysed as the effect of speci c external and internal determinants of gastronomy business. Methodology – Research covers both literature review and a case study. A chosen Polish restaurant is the subject of the study. Empirical investigation is taking into account analyses of nancial documents, content of IT system and participatory observation. Findings – Empirical studies suggests that the rhythm of operational activities has much stronger impact on informational cycles in restaurant management accounting system then standard accounting periods. Originality/value – Information cycles of management accounting have not been presented in the Polish litera- ture on the subject yet. This work presents the results of original empirical research on those issues.

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