摘要：The aim of this article is to present the results of a study on the relationship between the level of convergence of financial accounting and management accounting in companies operating in Poland and the size of company, type of its activity, provenance of its capital and accounting standards used.Convergence was measured in five areas: planning and budgeting, reporting, IT systems, and organization of the accounting system in the company.In order to collect the data, the survey method was used.The research revealed that in manufacturing firms, large, medium sized and with foreign capital, the level of convergence between financial accounting and management accounting is higher.On the other hand, the level of convergence is higher in firms using the Polish Accounting Act than in firms using IFRS.The paper provides new knowledge on the poorly investigated but very important topic of accounting convergence and its determinants.The low level of convergence results in excessive accounting costs and poor quality of financial statements.
其他摘要：Celem artykułu jest zbadanie związku stopnia konwergencji rachunkowości finansowej i rachunkowości zarządczej w przedsiębiorstwach w Polsce z wielkością przedsiębiorstwa, rodzajem jego działalności, pochodzeniem jego kapitału oraz stosowanymi zasadami rac
