Abstract:

The main aim of the article is to attempt to answer the question of how companies listed on the Warsaw Stock Exchange in Poland from the IT sector manage their research and development activities and what tools they use for this purpose. The article uses the method of literature review and a questionnaire survey research method. The result indicated that research development activities constitute an important area of management in IT sector companies, most of which use tools supporting the planning, organizing, and controlling of these activities, such as cost estimates, individual budgets, and R&D project documentation. The results also point to the existence of dedicated organizational units responsible for managing research and development activities and a relatively high level of cooperation between the R&D department and the financial accounting department, which facilitates the use of technical documentation in the financial reporting process.