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About the Department : About the Department – Department of Management Accounting | Warsaw School of Economics

 Mission and Strategy of Management Accounting Department


The Department of Management Accounting was established in 1992.

The head of the department is Prof. Dr. Monika Raulinajtys - Grzybek.

Both academic and research interests of the employees of the Department is centered around advanced controlling, financial accounting and management accounting.

The scope and forms of academic and research activities of the Department staff are defined by the Department’s mission and its strategic objectives. The department provides students not only with a wide range of classes, but also gives them the possibility of completing an interdisciplinary specialization Management Accounting and Controlling and deepening their knowledge throughout the Student Research Group of Management Accounting.

The department also runs two postgraduate courses:
1. Postgraduate Studies in Financial Accounting in the light of Polish and International Accounting Standards,
2. Postgraduate Studies in Management Accounting and Controlling.

Department staff:
Employees of the Department combine academic activities with practice (MAC Auditor Sp. z o.o.) taking part in the audits of financial statements (individual and consolidated) and participating in the implementation of financial accounting systems, as well as advanced tools of management accounting and controlling, e.g. activity-based costing (ABC), balanced scorecard (BSC). They have completed many publications and research – own, statutory and targeted projects – and participate in National Conventions of Accounting Departments. They also participate in other conferences, both national and annual conferences of the European Accounting Association (EAA).

Tasks of the Department of Management Accounting:
The purpose of management accounting is to provide information to support decision-making at various levels of the enterprise, ranging from decisions concerning current operations to decisions related to long-term corporate strategy.
Management accounting therefore requires interdisciplinary knowledge not only in the field of accounting and finance, but also knowledge of the issues of strategic and operational management, logistics and human resources management. It requires cooperation with people at different levels of management. 
Implementation of modern tools of management accounting is becoming necessary to maintain the company’s position on the market. Upgrades of cost accounting and monitoring the implementation of the strategy turns out to be essential, because tools such as Activity-Based Costing and the Balanced Scorecard are gaining more and more recognition, even among Polish entrepreneurs. These innovative fields of knowledge will be further developed, which will be reflected in the labor market demand for specialists in controlling and management accounting.

The mission of the Department of Management Accounting:
To develop knowledge of management accounting and to promote the application of that knowledge in practice. To stimulate and promote knowledge, education, training, exchange of information and ideas about management accounting.

The strategic objectives of the Department of Management Accounting:
1. Gaining knowledge about the process of collection, analysis, and interpretation of economic information.
2. Verifying the knowledge gained through the implementation of the latest developments in management accounting.
3. Continuous updating of knowledge by:
• conducting the own research,
• tracking of the latest developments around the world.
4. Promotion of knowledge among:
• students, using modern teaching methods,
• all concerned, through press releases and books.