This paper presents the analysis of publications in the field of ABC/M in Polish journals in
the period of 1994-2009, particularly the analysis of: number of publications, their structure,
subject matter, applied research method as well as attitudes expressed by the authors. The research
was based on 132 articles published in three journals: „Controlling i Rachunkowość Zarządcza",
„Rachunkowość" and „Zeszyty Teoretyczne Rachunkowości". Conducted research revealed that
publications in the field of ABC/M are delayed about 6 years in comparison to publications in
countries like USA and Great Britain. In Poland, like in USA or Great Britain, most publications
of ABC/M were published in specialist journals meant for practitioners (81.8%) and were written
by research workers (57.8%). Great number of authors (96.2%) are followers of ABC/M. The
research revealed that not even one publication could be classified as apposed to ABC/M whereas
neutral attitude was noticed in only 5 publications. The research results revealed that among wide
range of researched methods used dominate descriptive research (96.7%) and case studies (22%);
questionnaire research, research review or analytical research were published sporadically. Growth
of publications was simultaneous in the field of ABC and ABM as well as reference and connec-
tions of those methods with other techniques of management accounting. Great number of
connections between ABC and other methods of management accounting indicate enthusiasm and
innovations in ABC/M use
