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    Wyświetlanie 1-3 z 3
    Tytuł:
    Etyka zawodowa w rachunkowości
    Professional Ethics in Accounting
    Autorzy:
    Garstka, Małgorzata
    Powiązania:
    https://bibliotekanauki.pl/articles/20311738.pdf
    Data publikacji:
    2014
    Wydawca:
    Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
    Tematy:
    accounting
    ethics
    accountant
    code
    Opis:
    Recently we have observed the high volatility and complexity of law and business transactions, as well as the assumption of prepared valuations and self-shaping principles in accounting. Greater independence in a changing environment increases the risk of unethical behaviour. There have been many cases of negative behaviour in accounting, known as a creative, aggressive or fraudulent accounting. Responsibility for bankruptcy and financial failures was pinned on accounting, which shattered the reputation of the accountants concerned. Professional requirements for accountants are high and they have greatly increased, especially in the financial operations sector. However, it is expected that employees will also act ethically. Professionalism is associated in the same way with professional competence and ethical standards. The Code of Professional Ethics in Accounting introduces important ethical principles for accountants. It is worth noticing how the principles refer to human traits, virtues and considering whether to accept and obeying them as an act of conscience. Accountants are facing ethical dilemmas that affect their private life.
    Źródło:
    Annales. Etyka w Życiu Gospodarczym; 2014, 17, 1; 61-72
    1899-2226
    2353-4869
    Pojawia się w:
    Annales. Etyka w Życiu Gospodarczym
    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
      Wyświetlanie 1-3 z 3

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