Title:

Financial settlements as a core of inter-organizational management accounting – case study of bancassurance cooperation

Group publication title:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Creator:

Łada, Monika ; Białas, Małgorzata

Subject and Keywords:

bancassurance ; inter-organizational settlements ; management accounting ; rozliczenia międzyorganizacyjne ; rachunkowość zarządcza

Description:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics, 2017, Nr 474, s. 77-84

Abstrakt:

The subject of this article is the financial settlements between the entities as a basic element of inter-organizational management accounting. Analysis of the case study covers the cooperation between a Polish bank and an insurance company. It was established that the system of mutual settlements is crucial for inter-organizational cooperation success. According to the Polish law, a bank can act as a policy holder or an insurance agent. The formula of settlements between entities depends on the role played by the bank. It is also noted that the legal form of the bank has a large impact on the relationship between the entities

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2017

Resource Type:

artykuł

Format:

application/pdf

Resource Identifier:

doi:10.15611/pn.2017.474.07

Language:

eng

Relation:

Global Challenges of Management Control and Reporting ; Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2017; Nr 474

Rights:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-NC-ND 3.0 PL

Location:

Uniwersytet Ekonomiczny we Wrocławiu