@misc{Hasik_Wojciech_Polityka_2006,
 author={Hasik, Wojciech},
 year={2006},
 rights={Wszystkie prawa zastrzeżone (Copyright)},
 publisher={Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu},
 description={Prace Naukowe Akademii Ekonomicznej we Wrocławiu; 2006; nr 1101, s. 196-202},
 language={pol},
 abstract={The purpose of this paper is to present the role of creative accounting in implementing the controlling oriented management methods. It is important to point it out that this problem can be formulated in quite an opposite i.e. the role of controlling in implementing the creative accounting. The author presents the set of assumptions which justify treating the creative accounting as a management tool, not as unethical or illegal practice which is common in Anglo-Saxon accounting tradition. The author outlines theoretical and practical background allowing the management to support its activities by influencing the relationship between the company and its stakeholders. That enables to identify of benefits resulting from treating creative accounting as a controlling tool. On the other hand, there are also benefits of this symbiosis for creative accounting and its effective application. The most important one is the support which management gains in precise formulating business goals of the entity. That regards adjusting the terms and conditions of cooperation with all stakeholders especially on the operational level. It is of great importance because in most cases management of small or medium businesses meet serious obstacles while setting and coordinating business goals of the enterprise. },
 type={artykuł},
 title={Polityka bilansowa (rachunkowość kreatywna) a controlling operacyjny w małych i średnich przedsiębiorstwach},
}