ISSN: 2450-7741
eISSN: 2300-4460
OAI
DOI: 10.18276/frfu.2017.88/1-45
Issue archive /
4/2017
Cykle informacyjne w rachunkowości zarządczej restauracji – studium przypadku
(INFORMATION CYCLES IN RESTAURANT MANAGEMENT ACCOUNTING – CASE STUDY)
| Authors: |
Monika
Łada
AGH w Krakowie Anna Dereń Akademia Górniczo-Hutnicza w Krakowie |
| Keywords: | information cycle management accounting restaurant |
| Data publikacji całości: | 2017 |
| Page range: | 8 (469-476) |
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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