- Tytuł:
-
Czy rachunkowość jest nauką naturalną? (Artykuł dyskusyjny)
Is accounting a natural science? (Discussion article) - Autorzy:
-
Dobija, Mieczysław
Renkas, Jurij - Powiązania:
- https://bibliotekanauki.pl/articles/1064928.pdf
- Data publikacji:
- 2021
- Wydawca:
- Stowarzyszenie Księgowych w Polsce
- Tematy:
-
rachunkowość
nauki naturalne
fundamentalne zasady
stała ekonomiczna
accounting
natural science
fundamental principles
economic constant - Opis:
- Purpose: This paper verifies the hypothesis of whether accounting theory belongs to the natural sciences. To support this hypothesis, three characteristics of natural sciences are examined in relation to accounting theory: the relationship with the fundamental laws of nature, the existence of constants, and the abstractness of categories that require the use of mathematics. Research approach: The study has two parts, theoretical and empirical. The theoretical analysis is the starting point to formulate a general model of capital and a model for measuring human capital that contains an economic constant. Statistical tools are used in empirical research. Findings: The basic theoretical result is that understanding the category of capital and the sources of its growth is possible by applying the first and second principles of thermo-dynamics. Consequently, the existence of a constant is revealed, and the way to create other theoretically justified models is opened. The theoretical accounting restrictions were abolished as a result of a deeper interpretation of the principle of dualism. This principle revealed that it is equivalent to the first principle of thermodynamics; it does not allow capital to arise from nothing. Moreover, it clearly indicates the abstract and potential na-ture of capital, which logically leads to the second principle of thermodynamics. Practical implications: Theoretically, the rationale for calculating depreciation amounts using the current balance method and the methods and formulas for determining fair com-pensation are already proven practical implications of understanding the nature of capital and discovering the existence of a fixed amount. The discovered constant is indispensable in the issues of capital, income and salaries. Originality: The thesis that accounting is a natural science is original, as are the models and calculations using a constant.
- Źródło:
-
Zeszyty Teoretyczne Rachunkowości; 2021, 45(1); 9-30
1641-4381
2391-677X - Pojawia się w:
- Zeszyty Teoretyczne Rachunkowości
- Dostawca treści:
- Biblioteka Nauki
Artykuł