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Market liberalization's impact on management accounting: a case study focused on a regional trade unit of the Polish gas company

Łada, Monika; Kozarkiewicz, Alina; Bartnik, Bartlomiej; Haslam, Jim


Monika Łada

Alina Kozarkiewicz

Bartlomiej Bartnik


Purpose: The impact of market liberalization on management accounting in a post-socialist context is explored by focusing upon a key regional trade unit of the Polish Gas Company, a former state monopoly undergoing transformation. Design/methodology/approach: Insights are provided through a contingency theory framework, as modified through a configuration-sequential lens that considers management accounting as an expression of adaptation to a specific configuration of external and internal contingencies. Findings: In the transitional context, the authors found that the direction, pace and manner of management accounting change were characteristic of a late adopter defending against market liberalization. There was a need here to overcome more barriers than in the case of a more established market economy, including through achieving a sufficient level of technological and institutional maturity. Originality/value: The study focuses on an early phase of liberalization illuminating impacts through a case study of a regional trade unit in the key gas sector company in Poland. Little research has been done in this area following this approach and scarcely anything to the best of our knowledge on the empirical focus.

Journal Article Type Article
Online Publication Date Jan 19, 2022
Publication Date 2022-09
Deposit Date Sep 22, 2022
Journal Journal of Accounting in Emerging Economies
Print ISSN 2042-1168
Publisher Emerald
Peer Reviewed Peer Reviewed
Volume 12
Issue 5
Pages 790-811
Public URL