Management Accounting

The Department of Management Accounting is a respected educational, scientific and research workplace, which is well known to professional public thanks to comprehensive conception of managerial control information support, based on accounting understanding of the world.

Strong relation to topical problems of company management is the principle department value. Its development is based especially on tight collaboration of department members with progressive companies and experts from practice who – conversely – participate in department activities in form of part-time jobs.

The fundamental aim of experts working at the department is to provide students and other interested parties with knowledge how to develop and use management accounting information in economic subjects´ management and how to incorporate this information into the context of holistic company information system.

Science and Research – Main research topics

The scientific and research activities of the department have been structured into partial sub-projects solved in the frame of long-term department project „Development and use of managerial oriented information systems“. This project is the part of a long-term faculty scientific project „Development of financial and accounting theory and its application from the interdisciplinary view-point“.  In the frame of the departmental project the following sub-projects were solved and continue to be solved:

• Conceptual outcomes of performance management systems with the main stress to performance measurement;
• Performance management and its information support;
• Instrumental issues of management information system development;
• Content orientation and relations between management and financial environmental accounting;
  • Principle pre-conditions of development and possibilities of management information system use (with the main stress to corporate governance quality);
  • Management accounting and controllership developmental tendencies;
  • Performance management and measurement in a non-for-profit sector;
  • Management and financial accounting; their role in systems of university educational programmes and their integration with systems of pre-qualification education of professional accountants; and
  • Impact of Business Environment Changes on professional competence of managerial accountants and controllers.