STUDENTS' SCIENTIFIC STUDIES OF CONTROLLING AS AN ESSENTIAL PART OF EDUCATING MANAGERS
The article presents the scope of scientific studies performed by students in the computer laboratory of managerial accounting and controlling systems at the Faculty of Management, the University of Science and Technology (UTP) in Bydgoszcz. As reported by the author of the article, students' scientific studies performed at that laboratory are an essential contribution to their preparation to act as managers and, as such, they are a very good example of combining scientific studies and education in economic sciences.
The first part of the article points to the role played by IT systems and tools in controlling. There is stressed the importance of the adequate selection of the education methods for students who are getting ready to act as managers. The author claims that the best management sciences education methods involve the case-study and project design, applied with the use of state-of-the-art IT tools, dedicated to specific aspects of management.
The second part of the paper provides characteristics of computer business laboratories of the Faculty of Management, operating since 2010 at the Faculty of Management, UTP in Bydgoszcz. A special attention has been paid to the laboratories of managerial accounting and controlling systems, equipped with a few specialist IT systems.
The third part of the article covers a detailed description of the scope of scientific studies performed by students in the laboratories of managerial accounting and controlling systems performed as part of diploma papers (BSc, BSc (Eng.) and MSc theses). The scope of analytical and project work is very extensive. Students analyse specific enterprises in terms of controlling and managerial accounting solutions development potential. They define cost accounting models, design the structures of operating budgets as well as the prospects of the balanced scorecard for specific organizations.
Drawing on the experience acquired throughout the studies carried out at the laboratory of controlling and managerial accounting systems, the author evaluates the case study and project design as well as specialist software as extremely useful methods and tools for manager education. The opinion is confirmed by the students whose diploma papers score very high and who are very positive about the potential of the laboratory and the research methods applied.