Michał Biernacki

Dr. DSc, Eng. Michał Biernacki is a Professor and Head of the Department of Financial Accounting, Taxes and Auditing at Wrocław University of Economics. He specializes in Environmental Accounting, Taxation, and Sustainable Enterprise Management. His work integrates environmental life cycle costing (ELCC) with strategic cost accounting practices. He holds professional certifications as Chartered Accountant No. 974 and Tax Advisor No. 13751.

Research interests include environmental taxation, CSR reporting, and cost management in micro, small, and medium-sized enterprises. His publications span topics like logistics cost accounting and barriers to implementing simplified cost accounting models in micro-entities. He actively supervises doctoral students and engages in socio-economic collaboration.

Publications reflect expertise in tax reporting (CIT/VAT), sustainable management frameworks, and enterprise cost structures. He advocates for integrating environmental considerations into financial decision-making processes.