Purpose This paper aims to identify purchasing-related costs through the prism of transaction costs and costs of purchasing management activity. Design/methodology/approach The authors conducted a survey among 150 medium and large manufacturing companies in the chemical, automotive and...

An increasing influence of families in firms is associated with lower professionalisation. A less professionalized firm might not be able to exploit the benefits of elaborate accounting functions that are fundamental for effective decision-making and control. Yet, it is unclear to date if higher...

The paper aims to assess the International Financial Reporting Standard (IFRS) 16 "Leases" impact on the lessees' financial situation. The study was conducted on the financial data for 2018-2019 of 494 companies listed on the Warsaw Stock Exchange using the difference-in-differences (DID)...

Purpose: This paper aims to explore controls within an inter-organisational relationship involving outsourced management accounting services from the contractor’s perspective. Design/methodology/approach: Qualitative data from within the relationship are analysed in a legitimacy-theory...

Purpose: This paper aims to identify the occupational profiles of a logistics and a supply chain (SC) controller, both promising SC professions, examining the required competences and tasks undertaken while taking into account current trends in supply chain management and its wider dimensions....

Purpose: The purpose of this paper is to demonstrate the similarities and differences of occupational identity among logistics managers, controllers and specialists. Design/methodology/approach: After a thorough review of the literature, the authors opted for desk research and content analysis...