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Wyświetlanie 1-15 z 710
Tytuł:
The place of regulatory accounting in the accounting system
Autorzy:
Borowiec, Leszek
Powiązania:
https://bibliotekanauki.pl/articles/581026.pdf
Data publikacji:
2018
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
accounting system
regulatory accounting
financial accounting
management accounting
Opis:
The objective of this article is to define the role of regulatory accounting and its place in the accounting system in the period of gradual decomposition of accounting into financial and management accounting. The following research methods have been adopted: critical literature review, analysis of legal acts, observation as well as action research on the example of an entity applying regulatory accounting in practice. The conclusions drawn in the elaboration suggest that despite its specific and distinctive character, regulatory accounting is part of a unified accounting system as far as science is concerned; whereas it is part of financial accounting as far as business practice is concerned.
Źródło:
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu; 2018, 515; 136-146
1899-3192
Pojawia się w:
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ethical education of accounting students in Poland
Autorzy:
Maruszewska, Ewa Wanda
Powiązania:
https://bibliotekanauki.pl/articles/443098.pdf
Data publikacji:
2011
Wydawca:
ADVSEO
Tematy:
ACCOUNTING
ACCOUNTING ETHICS
ACCOUNTING EDUCATION
TEACHING ETHICS
POLISH ACCOUNTING
Opis:
In Poland, ethical education of accounting discipline has already gained some attention but still many universities do not offer stand-alone course of ethics for “Finance and Accounting” students. Survey conducted showed that implementing ethics into education might enhance students’ awareness regarding tax avoidance, one of ethical dilemmas connected with accounting profession.
Źródło:
General and Professional Education; 2011, 1; 26-30
2084-1469
Pojawia się w:
General and Professional Education
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
SIGNIFICANCE OF THE ACCOUNTING PARADIGM IN THE DECISION-MAKING PROCESS IN COMPANY MANAGEMENT (BASED ONIAS ACCOUNTING PRACTICES IN POLAND AND OTHER COUNTRIES)
Autorzy:
Michalczyk, Leszek
Powiązania:
https://bibliotekanauki.pl/articles/599712.pdf
Data publikacji:
2014-06-05
Wydawca:
Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Tematy:
accounting engineering
variant accounting
praxeological accounting
Polish accounting standards
Opis:
In this article, we analyze the relations between modern trends in accounting and the decisionmaking process based on the classic profit-opportunity-cost-risk construction. In this aspect, four main types of accounting practices may be distinguished: bookkeeping (classic accounting), accounting engineering, creative accounting, and praxeological accounting. This study complements the author’s series of publications on accounting engineering (which is herein defined as a concept), the structure of economic auxiliary sciences, and causal relations in management practice and theory based on Bertalanffy’s general systems theory. The article covers accounting systems which emerged as a result of combining IAS solutions with domestic accounting standards and balance laws, and relates primarily to accounting theory and practice in Poland. Nevertheless, the Polish system is rooted in accounting solutions previously used in other countries, and as such may be perceived as more utilitarian, also on an international scale.
Źródło:
Finansowy Kwartalnik Internetowy e-Finanse; 2014, 10, 1; 27-34
1734-039X
Pojawia się w:
Finansowy Kwartalnik Internetowy e-Finanse
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Socio-ethical determinants of operational and accounting manipulation. Empirical research results
Autorzy:
Cygańska, Małgorzata
Bartoszewicz, Anna
Powiązania:
https://bibliotekanauki.pl/articles/53611618.pdf
Data publikacji:
2024-03-04
Wydawca:
Stowarzyszenie Księgowych w Polsce
Tematy:
accounting manipulations
operational manipulations
behavioural accounting
accounting students
Opis:
Purpose: This article assesses the impact of personal moral philosophies, ethics, and ethical judgment on operational and accounting manipulation among accounting students. Methodology/approach: An analysis of the literature on the research subject was used, and a survey on perceptions of accounting manipulations (ACC) and operational manipulations (OM) was conducted among a group of accounting students studying at two universities in Poland. A linear regression model, Mann-Whitney, and Wilcoxon signed rank test were used to verify the research hypotheses. Findings: The research results offer insights into how accounting students perceive accounting and operational manipulation, revealing differences in the ethical assessment of these phenomena depending on the respondent’s moral attitude. We found that age significantly influences the assessment of accounting manipulations and that ethical ideologies influence the manipulation of moral judgments in the case of unemployed people. Research limitations/implications: A significant limitation is that the study focused on students, which may bias findings. To draw broader conclusions, it would be necessary to include working people in the study, with further differentiation based on their profession and position in the organisation. Originality/value: The article contributes to behavioural accounting thanks to pioneering insights into students’ perceptions of accounting and operational manipulation in Poland. The results serve as a foundation for future research. They also raise awareness of future accounting specialists on behavioural and ethical issues they may encounter during the educational process. Professional associations may also use the material when working on ethical standards.
Źródło:
Zeszyty Teoretyczne Rachunkowości; 2024, 48(1); 81-97
1641-4381
2391-677X
Pojawia się w:
Zeszyty Teoretyczne Rachunkowości
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
USE OF STATISTICAL METHODS IN DETECTING ACCOUNTING ENGINEERING ACTIVITIES (AS EXEMPLIFIED BY THE ACCOUNTING SYSTEM IN POLAND) – SECOND PART: EMPIRICAL ASPECTS OF ANALYSIS
Autorzy:
Michalczyk, Leszek
Powiązania:
https://bibliotekanauki.pl/articles/599406.pdf
Data publikacji:
2013
Wydawca:
Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Tematy:
Polish accounting system
accounting engineering
variant accounting
theory of accounting aspects
Opis:
This article is one in a series of two publications concerning detection of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to define a method of statistical analysis that could identify procedures falling within the scope of a framework herein defined as accounting engineering. This model for analysis is meant to be employed in these aspects of initial financial and accounting audit in a business enterprise that have to do with isolating the influence of variant accounting solutions, which are a consequence of the settlement method chosen by the enterprise. Materials for statistical analysis were divided into groups according to the field in which a given company operated. In this article, we accept and elaborate on the premise that significant differences in financial results may be solely a result of either expansive policy on new markets or the acquisition of cheaper sources for operating activities. In the remaining cases, the choice of valuation and settlement methods becomes crucial; the greater the deviations, the more essential this choice becomes. Even though the research materials we analyze are regionally-conditioned, the model may find its application in other accounting systems, provided that it has been appropriately implemented. Furthermore, the article defines an innovative concept of variant accounting.
Źródło:
Finansowy Kwartalnik Internetowy e-Finanse; 2013, 9, 2; 34-46
1734-039X
Pojawia się w:
Finansowy Kwartalnik Internetowy e-Finanse
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
THE ROLE OF ACCOUNTING ENGINEERING IN SHAPING THE BALANCE POLICY OF A COMPANY
Autorzy:
Michalczyk, Leszek
Powiązania:
https://bibliotekanauki.pl/articles/599560.pdf
Data publikacji:
2012
Wydawca:
Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Tematy:
variant accounting
accounting engineering
accounting policy
practical accounting in an economic
Opis:
The issue discussed in the present paper is associated with a theoretical view of accounting engineering in which it is perceived as covering activities based on the use of variant solutions permitted by Polish balance sheet law. These possibilities are defined as the accounting policy of a given company. Keeping the accounts of a business enterprise in accordance with the accounting engineering paradigm requires a full use of codified variant accounting. The accounting policy of a company should, in these respects, be characterized by entries which are the least precise and the most facultative. The view of accounting assumed in the present article sees it as an auxiliary science for management and organizational studies. In this respect, it is also synonymous with recognizing accounting engineering as a paradigm of company management.
Źródło:
Finansowy Kwartalnik Internetowy e-Finanse; 2012, 8, 4; 44-52
1734-039X
Pojawia się w:
Finansowy Kwartalnik Internetowy e-Finanse
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
USE OF STATISTICAL METHODS IN DETECTING ACCOUNTING ENGINEERING ACTIVITIES (AS EXEMPLIFIED BY THE ACCOUNTING SYSTEM IN POLAND) – FIRST PART: THEOTHEORETICAL
Autorzy:
Michalczyk, Leszek
Powiązania:
https://bibliotekanauki.pl/articles/599666.pdf
Data publikacji:
2013
Wydawca:
Wyższa Szkoła Informatyki i Zarządzania z siedzibą w Rzeszowie
Tematy:
Polish accounting system
accounting engineering
variant accounting
theory of accounting aspects
Opis:
This article is one in a series of two publications concerning companies’ detection of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to define a method of statistical analysis that could identify procedures falling within the scope of a framework herein defined as accounting engineering. This model for analysis is meant to be employed in these aspects of initial financial and accounting audit in a business enterprise that have to do with isolating the influence of variant accounting solutions, which are a consequence of the settlement method chosen by the enterprise. Materials for statistical analysis were divided into groups according to the field in which a given company operated. In this article, we accept and elaborate on the premise that significant differences in financial results may be solely a result of either expansive policy on new markets or the acquisition of cheaper sources for operating activities. In the remaining cases, the choice of valuation and settlement methods becomes crucial; the greater the deviations, the more essential this choice becomes. Even though the research materials we analyze are regionally-conditioned, the model may find its application in other accounting systems in the country, provided that it has been appropriately implemented. Furthermore, the article defines an innovative concept of variant accounting.
Źródło:
Finansowy Kwartalnik Internetowy e-Finanse; 2013, 9, 1; 26-34
1734-039X
Pojawia się w:
Finansowy Kwartalnik Internetowy e-Finanse
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Responsible Accounting in the Hospitality Industry
Autorzy:
Pajrok, Andor
Powiązania:
https://bibliotekanauki.pl/articles/628154.pdf
Data publikacji:
2014
Wydawca:
Fundacja Pro Scientia Publica
Tematy:
Responsible Accounting, USALI, Cost Accounting
Opis:
Nowadays, due to globalization and intensified market competition, management attention has to be focussed on efforts where they will do the most good. In order to survive, especially in the service industry, Managers in the new business environment need more relevant cost and performance information on the organization’s activities, processes, products/services and customers. The task of management accounting is to prepare this accounting information, which has the possibility to indicate what costs, revenues and results should be. Responsible accounting is an underlying concept of accounting performance measurement systems. The basic idea is that large diversified organizations are difficult, if not impossible to manage as a single segment, thus they must be decentralized or separated into manageable parts. These parts or segments are referred to as responsibility centers that include: revenue centers, cost centers, profit centers and investment centers. This approach allows responsibility to be assigned to the segment managers that have the greatest amount of influence over the key elements to be managed. These elements include revenue for a revenue center, costs for a cost center, a measure of profitability for a profit center and return on investment for an investment center.
Źródło:
Journal of Education Culture and Society; 2014, 5, 2; 53-60
2081-1640
Pojawia się w:
Journal of Education Culture and Society
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Ethical issues in the early works of accounting
Autorzy:
Garstka, Małgorzata
Powiązania:
https://bibliotekanauki.pl/articles/653274.pdf
Data publikacji:
2018
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
accounting
ethics
history of accounting
Opis:
Accountants in Poland have recently had the opportunity to celebrate the 20th anniversary of the introduction of the Accounting Act. The act was passed by the Polish Parliament in 1994. 500 years earlier, a treaty on double-entry accounting system was published by Pacioli. The publishing of Tractatus XI. Particularis de computis et scripturis was a momentous event marking the beginning of a new field of economics. Double-entry accounting was in use since Cotrugli introduce it some thirty years before Pacioli published his work. Recently, in accounting as well as in economics, emphasis has been put on ethics, moral values, and professional attitudes. It is worth considering whether, or to what extent, these were present in the early works of accountancy from 550 years ago and how accountants approached these matters at the beginning of the written history of accounting. This article presents the main ideas included in the guidelines set by Pacioli and Cotrugli regarding double-entry systems and investigates if ethical guidelines were present there. It turns out that the author of an essential work in the history of accounting, as well as his predecessor, devoted much attention to the moral attitude of the merchant, their appropriate behaviour, their attitude towards customers, and their colleagues and competitors.
Źródło:
Annales. Etyka w Życiu Gospodarczym; 2018, 21, 8; 7-15
1899-2226
2353-4869
Pojawia się w:
Annales. Etyka w Życiu Gospodarczym
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Problematyka etyczna w pierwszych dziełach o rachunkowości
Ethics in the Early Works of Accounting
Autorzy:
Garstka, Małgorzata
Powiązania:
https://bibliotekanauki.pl/articles/965067.pdf
Data publikacji:
2015-09
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
accounting
ethics
history of accounting
Opis:
Accountants recently had the opportunity to celebrate 20 years of existence in Poland the regulating of accounting. The act was adopted by parliament in 1994. 500 years before the treaty about double accounting was reprinted by Pacioli. The edition of Tractatus XI. Particularis de computis et scripturis was an (epic) epoch-making event designating the beginning of a new field of economic sciences. The idea of the double accounting was known before, not only because of Pacioli, but also through Cotruglio, who described it 36 years earlier. Recently in accounting, as well as in the broadly understood economy, there is a particular emphasis put on ethics, moral values and professional attitudes. It is worth considering whether and on what scale they were present in the early works of Accountancy 550 years ago, how their representatives approached the subjects the beginning of a written history of accounting. The article presents the main ideas included in the guidelines Pacioli and Cotruglio regarding double accounting, and identifies if ethical guidelines were presents among others guidelines. It turns out that the author of the essential work in the history of accounting, as well as its predecessor, devoted much attention to the moral attitude of the merchant, his appropriate behavior, attitude towards customers and other people, with whom he has a business relationship.
Źródło:
Annales. Etyka w Życiu Gospodarczym; 2015, 18, 3
1899-2226
2353-4869
Pojawia się w:
Annales. Etyka w Życiu Gospodarczym
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Comparing earnings management and creative accounting. A general review
Porównanie koncepcji zarządzania zyskami i kreatywnej rachunkowości. Przegląd ogólny
Autorzy:
Bachtijeva, Diana
Tamulevičiené, Daiva
Powiązania:
https://bibliotekanauki.pl/articles/52689871.pdf
Data publikacji:
2022-06-21
Wydawca:
Stowarzyszenie Księgowych w Polsce
Tematy:
earnings management
creative accounting
accounting manipulations
accounting choices
earnings management techniques
creative accounting methods
Opis:
Purpose: The aim of this article is to compare the concepts of earnings management and creative accounting and to determine their similarities and differences. Methodology/approach: In the study, it is assumed that earnings management and creative accounting are two different phenomena. A comparative study is carried out in three stages using theoretical study methods. In the first stage, by applying the genetic and historical approaches, the origin and development of earnings management and creative accounting are compared. The purpose of the comparison is to assess the origins, period, and causes of earnings management and creative accounting, and to determine the differences in origin and the points of contact. In the second stage, the definitions of phenomena are compared using comparative analysis methods. In the third stage, using comparative analysis and analogy methods, earnings management techniques and creative accounting methods are compared. Findings: The results of the study show that earnings management and creative accounting are two terms that describe the same phenomenon. To avoid confusion and ambiguity of the terminology, it is recommended that the term “earnings management” be used. Practical implications: By abandoning the term “creative accounting” and using only the term “earnings management”, a contradiction between the academic community and practitioners, as well as terminological confusion, would be eliminated. Originality/value: The terms “earnings management” and “creative accounting” are used in both different and similar contexts in the literature, and it is difficult to identify which actions describe earnings management and which ones describe creative accounting. A comparative study of earnings management and creative accounting assists in solving the terminological problems in the literature.
Źródło:
Zeszyty Teoretyczne Rachunkowości; 2022, 46(2); 115-135
1641-4381
2391-677X
Pojawia się w:
Zeszyty Teoretyczne Rachunkowości
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The accounting subculture of Russia and the Baltic states in the light of Hofstede and Gray’s concept
Autorzy:
Czerny, Małgorzata
Powiązania:
https://bibliotekanauki.pl/articles/1917458.pdf
Data publikacji:
2021-09-12
Wydawca:
Stowarzyszenie Księgowych w Polsce
Tematy:
cultural dimensions
determinants of accounting
subculture of accounting
accounting systems
Opis:
Purpose: The purpose of the article is to compare the theoretical assumptions of Gray’s model based on Hofstede’s cultural dimensions and the actual evolution of accounting sys-tems in Russia and the Baltic countries, as former Soviet republics (which implies decades of functioning within the same legal and economic system, as well as the financial market). Methodology: A critical analysis and comparative analysis of the literature. Results: The initial characteristics of the Russian accounting subculture were characterized by a strong inclination towards conservatism and discretion, preferring statutory control and uniformity. This is also true of the accounting subculture of the Baltic countries − conserva-tive, but with a tendency towards transparency and professionalism, but at the same time appreciating the role of statutory control, with an ambivalent approach to flexibility. An analy-sis of the development of accounting systems in these countries revealed general compli-ance with the theoretical assumptions of Gray's model, and highest in the case of Russia. Originality/value: The article confirms the correctness of the assumptions of Gray's model regarding the evolution of selected countries’ accounting systems. It fills the existing cognitive gap, because former Soviet republics’ accounting systems are rarely studied in a cultural con-text, especially compared to Russia. Typically, a comparison is made between Russia/the former Soviet republic and Western European countries or another Central/Eastern European country.
Źródło:
Zeszyty Teoretyczne Rachunkowości; 2021, 45(3); 51-68
1641-4381
2391-677X
Pojawia się w:
Zeszyty Teoretyczne Rachunkowości
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Rozliczenie wybranych składników majątku przedsiębiorstwa w ujęciu inżynierii rachunkowości
Settlement of selected assets of the company in terms of accounting engineering
Autorzy:
Szalay, Marika
Powiązania:
https://bibliotekanauki.pl/articles/2167950.pdf
Data publikacji:
2018-12-15
Wydawca:
Ostrołęckie Towarzystwo Naukowe
Tematy:
accounting
variant accounting
accounting engineering
rachunkowość
rachunkowość wariantowa
inżyneria rachunkowości
Opis:
This article discusses the key issues binding accounting with business management. They are included in the balance sheet policy of a given unit. These include, among others, the list of solutions applied in a given enterprise, which, admitted in accordance with the balance sheet law rules, may give the opportunity to demonstrate a different value in the case of the same economic activities conducted by the economic unit. Particular attention is paid to amortization and stockpiling in the article.
W niniejszym artykule omawia się kluczowe zagadnienia wiążące rachunkowość z zarządzaniem przedsiębiorstwem. Ujmowane są one w ramach polityki bilansowej danej jednostki. Należy do nich m. in. wykaz stosowanych w danym przedsiębiorstwie rozwiązań, dopuszczonych zgodnie z regułami prawa bilansowego, które mogą dać możliwość wykazywania odmiennej wartości w przypadku takich samych działań ekonomicznych prowadzonych przez jednostkę gospodarczą. W artykule szczególną uwagę poświęca się amortyzacji oraz rozchodowi zapasów.
Źródło:
Zeszyty Naukowe Ostrołęckiego Towarzystwa Naukowego; 2018, Zeszyt, XXXII; 401-414
0860-9608
Pojawia się w:
Zeszyty Naukowe Ostrołęckiego Towarzystwa Naukowego
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The convergence of financial and management accounting in Poland
Autorzy:
Kabalski, Przemysław
Zarzycka, Ewelina
Powiązania:
https://bibliotekanauki.pl/articles/949125.pdf
Data publikacji:
2018
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
convergence
management accounting
financial accounting
Opis:
The aim of this article is to present the results of a study on the convergence of financial accounting and management accounting in companies operating in Poland against the background of international solutions. The survey, carried out in 2017, was used to collect data. Based on the questionnaire returned by 40 companies, it was found that the level of convergence of financial accounting and management accounting in Polish enterprises is moderate. The number of worldwide studies on the convergence of accounting is very limited, and in Poland they are quite unique. For this reason, the study presented in this article is relevant both for science and the practice of accounting.
Źródło:
Financial Sciences. Nauki o Finansach; 2018, 23, 2; 9-19
2080-5993
2449-9811
Pojawia się w:
Financial Sciences. Nauki o Finansach
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
SYSTEM INFORMATYCZNY RACHUNKOWOŚCI I JEGO ROLA W ŚWIETLE USTAWY O RACHUNKOWOŚCI
Accounting information system and its role in the light of the accounting act
Autorzy:
Kunz, Bożena
Tymińska, Anna
Powiązania:
https://bibliotekanauki.pl/articles/950734.pdf
Data publikacji:
2014
Wydawca:
Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Tematy:
information system
accounting policy
Accounting Act
Opis:
Intensive development of information technology influences on information system of accounting, which is more advanced than conventional systems used in bookkeeping. Information systems determine how to process data, which may have a significant impact on the financial position of every entity. The purpose of this article is an attempt to present legal and regulatory requirements which should be fulfilled by financial accounting software in the enterprise.
Źródło:
Financial Sciences. Nauki o Finansach; 2014, 3(20); 44-58
2080-5993
2449-9811
Pojawia się w:
Financial Sciences. Nauki o Finansach
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-15 z 710

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