Education in the Area of Management Accounting/Controlling in Poland and Germany

Ewelina Zarzycka, Justyna Dobroszek


The aim of this article is to examine the process of education in the area of management accounting/controlling in Poland and Germany, taking into account the Bologna higher education system currently applicable throughout the European System. The very strong link between the Polish and the German economies and numerous investments of German companies in Poland make it possible to put forward the research hypothesis that the Polish education system in the area of management accounting/controlling is similar to the German model.

The assumed objective is implemented by examining the curricula of studies in the field of Finances and Accounting at 60 higher education institutions or faculties in Poland and mostly in the field of Betriebswirtschafslehre or Finances, Accounting and Taxes at 167 German selected public higher education institutions.

The results of the study on Polish higher education institutions indicate significant discrepancies between the education models used in Poland and in Germany. The comparison carried out makes it possible to note that the process of educating management accountants in Poland requires significant changes. The knowledge provided to the students of studies in Finance and Accounting is in most cases insufficient to carry out required tasks. The analysis of German higher education institutions from the perspective of the researched issue can also turn out to be surprising.



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Print ISSN: 1392-0758
Online ISSN: 2029-7319