Zeszyt Naukowy No 32

We are pleased to present a new issue of the Scientific Journal (No 32) of the School of Banking and Management. The current issue includes texts concerning management and sociology of organizations. After a review procedure, all the papers have been accepted for the publication and they can be helpful both in the teaching process and business operations. The issue...

31Mar

Scientific Journal No 30

Scientific Journal No 30 is s devoted to management in its broad sense. The articles presented in the current issue are the result of the research conducted at the Faculty of Management and Computer Science. All the papers have been reviewed and accepted by an external reviewer from a foreign scientific centre and the issue has been scientifically edited by Dr Kawa , who on...

29May

IndexPlus Project

The IndexPlus Project financed by the Ministry of Science and Higher Education is starting now. The e-journal of the School of Banking and Management (WSZiB) in Krakow, Zeszyt Naukowy will include e-publications of our teaching staff. You are welcome to send in your articles which we will be glad to publish in the next editions of the periodical. The texts will be in...

Articles

1. RETROSPECTIVE ANALYSIS AND DEVELOPMENT DIRECTIONS OF SUGAR INDUSTRY IN POLAND IN 1989-2018

The economic development of sugar industry in Poland depends on the policies of the Polish government and EC. The aim of the article is to present the transformation of the industry in Poland since 1989 and to suggest an economically justified direction of its development in Poland. The article consists of three parts. Part 1 includes a periodization of the sugar industry development in Poland during the transformation and its division into III stages. Stage 1: deregulation of sugar industry and market protectionism in 1989-1993; stage II: regulation of sugar beet production and open market from 1994 to 1 October, 2107; stage III: deregulation of sugar beet production and the regulated market, the consolidation of state-owned food companies, which started symbolically on 1st October 2017 – the abolition of sugar quota). Part 2 of the article presents the transformation of the ownership structure in the Polish sugar industry. Part 3 is devoted to the quota-free system (1989-1994 and f

2. FINANCIAL AUDITING AND CONTROLLING IN INFORMATION AND CONTROL SYSTEM OF BUSINESS ENTITIES – AREAS OF DIVERGENCE AND CONVERGENCE

The development of the global economy results in the necessity to adapt companies to the expectations of the evolving market. Relevant and effective measures taken by companies should include the latest organizational and legal solutions in the areas of accounting and management. Thus, a company holistic and flexible information and control system should be developed to provide reliable information that is secured against significant distortion and to increase the role of information in decision-making processes. The main aim of the article is to present the role of financial audit and controlling as the information and control tools in economic entities and to draw attention to the areas of their divergence and convergence. To achieve the objective, critical analysis of the literature on the subject regarding financial audit and controlling was used and the methods of deduction and synthesis were applied to reach conclusions.

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