Abstract:

This article presents a practical approach to identification of the existing barriers to implementation of the simplified strategic cost accounting in Polish micro-entities. The identification of such barriers is an element of a broader research project addressing the micro-entity subset of the services sector in Poland and other countries of the Central and Eastern Europe (Romania, the Czech Republic, Slovakia, Hungary, Serbia, Slovenia, etc.). The task was executed on the basis of empirical findings obtained using the following research methods: questionnaire interview, questionnaire survey, semistructured interview. Some of the key findings allow for a formulation of new hypotheses for future exploration and research: (1) barriers to implementation are related to the awareness of entity owners; (2) knowledge of strategic cost accounting determines a positive approach to their implementation; (3) the specificity of the services sector is a barrier to implementation of strategic cost accounting.