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Tytuł:
Charles Taylor on Ethics and Liberty
Autorzy:
Barry, Conor
Powiązania:
https://bibliotekanauki.pl/articles/451521.pdf
Data publikacji:
2019-10-31
Wydawca:
Uniwersytet Warszawski. Wydział Filozofii
Tematy:
positive liberty
negative liberty
virtue ethics
political philosophy
history of philosophy
Opis:
My argument in this paper is that Charles Taylor’s view of liberty and ethics unites Isaiah Berlin’s liberal pluralism with Elizabeth Anscombe’s virtue ethics. Berlin identifies, in “Two Concepts of Liberty,” a tradition of negative liberty advocated by figures like Locke and Mill. He maintains that this concept of liberty is unique to modernity, and it is the form of liberty best suited to the political sphere. The much older concept of positive liberty, which is found in ancient philosophers like Plato and Aristotle, as well as modern thinkers like Hegel, Berlin regards as ill-suited to the political sphere. Anscombe, in “Modern Moral Philosophy,” specifically identifies and criticizes the Anglo-Saxon tradition of moral philosophy. Utilitarian thinkers like Mill are, for Anscombe, consequentialists. The virtue ethics of Aristotle gives a basis for the intrinsic goodness and badness of actions not in sentiment but reason. Charles Taylor draws upon the views of both thinkers. He advocates a liberal pluralism in a manner comparable to Berlin. However, Taylor strongly emphasizes, with Anscombe, that the most complete conception of ethical and political life must be rooted in virtue ethics and positive liberty. Thus, Taylor’s views constitute a synthesis of the approaches of his two mentors.
Źródło:
Eidos. A Journal for Philosophy of Culture; 2019, 3, 3(9); 83-102
2544-302X
Pojawia się w:
Eidos. A Journal for Philosophy of Culture
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Atrakcyjność projektu metodologii praktycznej i epistemologii cnoty dla badań historyczno-gospodarczych
The Attractiveness of the Project of Practical Methodology and Virtue Epistemology for Economic History Research
Autorzy:
Bębnowski, Damian
Powiązania:
https://bibliotekanauki.pl/articles/965072.pdf
Data publikacji:
2015-09
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
theory of economic history
methodology of economic history
theory of economics
ethics of research
Opis:
Ewa Domańska, Professor at the Adam Mickiewicz University in Poznań (Poland) and Stanford University (USA), historian of historiography and methodologist of history, formulated interesting comments about the state of humanities and social sciences. The development of interdisciplinary research causes the interpenetration of different disciplines. Although this kind of research is promising, inspiring as well as influencing the development of science, careless research may cause some threats in the longer term. According to Domańska, the lack of qualifications and reliability in this area (especially in the area of theory and methodology) undermines the authonomy of the main disciplines and decline in the professionalism of research. This led the author to create the project, which aims to defend the independence of the threatened disciplines as well as their ‘re-professionalisation’. It can be achieved by strongly emphasizing the role of theory in science; a strong embeddement of a discipline in the theory. Domańska’s concept can be a recipe, which is a dichotomic project. Firstly, it supposes a ‘practical methodology’, which is a constructing of the theory thanks to empirical research material. Secondly, it supposes a ‘virtue epistemology’, which is the ethical aspect of the researcher’s attitude and his work. The aim of the paper is to discuss Domańska’s project and underline the originality of her concept in the context of economic and social sciences. The economic history is a specific discipline which develops at the crossroad of history and economics. It lets me put forward the thesis that Domańska’s suggestions are relevant to the research of economic history. I will show what cognitive chances are the result of the ontology of economic history. I will question what the possible threats are for the main disciplines (history and economics) as a result of the lack of professionalism in the interdisciplinary research of the economic past, and ask if Domańska’s project is attractive for the economic history research thanks to the strong setting in the ‘practical methodology’ in the theory. I also ask what the role of new theoretical approaches in that area is, and whether it is possible to formulate innovatory conceptions in the economic history. Finally, I question the role of ‘virtue epistemology’ or the ethical aspect of an economic historian’s work.
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:
The attractiveness of the project of practical methodology and virtue epistemology for the economic history research
Autorzy:
Bębnowski, Damian
Powiązania:
https://bibliotekanauki.pl/articles/653141.pdf
Data publikacji:
2017
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
theory of economic history
methodology of economic history
theory of economics
ethics of research
Opis:
Ewa Domańska, a distinguished historian of historiography and the methodologist of history, has provided an insightful commentary on the state of humanities and social sciences. The development of interdisciplinary research in social sciences and humanities has resulted in varying outcomes and interpenetrations. Interdisciplinary research helps the development of science. However, studies undertaken with less rigor may pose some threats into the long term. According to Domańska, the lack of qualifications and care (especially with respect to theory and methodology) may undermine the autonomy of a disciplines and the credibility of research in the given field. This timely warning prompted the author to create the project with the aim to assert the independence of the threatened disciplines and to “re-professionalize” these areas of study. This is to be achieved by emphasizing the role of theory in science-a strong embeddedness of a discipline in the theory. Domańska’s concept, in the form of a dichotomous project, seems to be a recipe for achieving this goal. It presupposes, on the one hand, a “practical methodology”, i.e. constructing the theory basing on empirical research material, and on the other hand the so-called “virtue epistemology”, which stresses an ethical aspect of the researcher’s attitude and labour. The aim of the paper is to discuss Domańska’s project and to draw attention to the originality of her concept in the context of economic and social sciences. The economic history is a peculiar discipline founded at the intersection of history and economics. Thus, it is possible to put forward the thesis that Domańska’s suggestions are relevant to the research of economic history. The author will seek to determine what cognitive opportunities arise from the ontology of economic history and their potential threats to the main disciplines of history and economics. The article will also examine if Domańska’s project is appropriate for the economic history research as it is deeply embedded in “practical methodology”, and so in theory. Next, the author aims to consider the role of new theoretical approaches in this field, and whether it is possible to formulate novel concepts within the scope of the economic history. Finally, the author will attempt to assess the significance of “virtue epistemology” or the ethical aspect of an economic historian’s work.
Źródło:
Annales. Etyka w Życiu Gospodarczym; 2017, 20, 5; 107-125
1899-2226
2353-4869
Pojawia się w:
Annales. Etyka w Życiu Gospodarczym
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Kantova etika v kontexte dejín
Kants ethics in the context of philosophy history
Autorzy:
Belás, Ľubomír
Powiązania:
https://bibliotekanauki.pl/articles/2141619.pdf
Data publikacji:
2010
Wydawca:
Instytut Studiów Międzynarodowych i Edukacji Humanum
Tematy:
Kant's ethics
philosophy of history
Źródło:
Humanum. Międzynarodowe Studia Społeczno-Humanistyczne; 2010, 1(4); 39-49
1898-8431
Pojawia się w:
Humanum. Międzynarodowe Studia Społeczno-Humanistyczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Rejoinder: About a (wrong) case study [Reply and disclaimer]
Autorzy:
Boroch, Robert
Powiązania:
https://bibliotekanauki.pl/articles/703060.pdf
Data publikacji:
2017
Wydawca:
Polska Akademia Nauk. Czytelnia Czasopism PAN
Tematy:
history of logic
textology
specialized translation
ethics in specialized translation
publish or perish
methodologia neglegentia
Opis:
This article is confrontational with the theses presented in the paper: O pewnym (chybionym) studium przypadku [About a (wrong) case study ] (Chybińska 2017), which is the answer to the issues presented in the article: Etyka w przekładzie specjalistycznym a kompetencje tłumacza tekstów specjalistycznych - studium przypadku [Ethics in specialized translation and competence of specialist translator: case study] (Boroch 2017). In this article (Boroch 2017), the methodological principles in the specialist translation and the substantive and ethical consequences of their violation have been presented. Exemplary material was the Polish translation of Henryk Hiż's article: Peirce's Influence on Logic in Poland (Hiż 1997, 264–270) published in ”Studia z Filozofii Polskiej” in 2015 (Hiż 2015, 21–29) along with a biographical section (Chybińska 2015, 29–33) which both constitute a coherent publication. The article has raised the following issues: (1) the lack of justification of the basis of translation, i.e. the primacy of the manuscript over the printed version, that is the last one controlled by the author; (2) inconsistency with regard to termination of translation; (3) unauthorized introduction of a Polish neologism “dylematyczny” derived from the (non-existent) English lexical unit “dylemmatic” (Sic!); (4) proposal of the notation of Peirce's law: (p, q, r ) (Sic!).
Źródło:
Nauka; 2017, 3
1231-8515
Pojawia się w:
Nauka
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Auctoritates ethicorum Jana z Ząbkowic († 1446): autor, charakter tekstu i wykorzystane źródła (od „translacio arabica” do Akwinaty)
Auctoritates ethicorum by John of Ząbkowice († 1446): the author, the features of the text, the quoted sources (from „translacio arabica” to Aquinas)
Autorzy:
Bukała, Marcin W.
Powiązania:
https://bibliotekanauki.pl/articles/5955941.pdf
Data publikacji:
2022-12-31
Wydawca:
Naukowe Towarzystwo Tomistyczne
Tematy:
Jan z Ząbkowic
Arystoteles
Etyka nikomachejska
Auctoritates ethicorum
Tomasz z Akwinu
Albert Wielki
Herman Niemiec
Summa Alexandrinorum
historia filozofii średniowiecznej
XV wiek
dominikanie
wrocławski klasztor dominikański
John of Ząbkowice
Aristotle
Nicomachean Ethics
Thomas Aquinas
Albert the Great
Herman of Germany
Dominicans
history of medieval philosophy
15th century
Wrocław Dominican monastery
Opis:
The article is dedicated to the abbreviation of Nicomachean ethics written by Wrocław Dominican John of Ząbkowice (in manuscripts: „Johannes de Franckenstein”). The text, titled Auctoritates ethicorum, is preserved in only one manuscript – Wrocław, Bibl. Univ. Wrocł., ms. IV Q 52, scriptum per manus Johannis de Franckenstein – together with Auctoritates politicorum, Auctoritates yconomicorum and Auctoritates rethoricorum. The authorship of the texts is not certain, but in the previous works of histo-rians it is attributed to John (that thesis is followed also by Ch. Lohr listing the Aristotelian medieval commentaries, and by T. Kaeppeli in his compendium on the medieval Dominican scriptores). Only the part of Auctoritates ethicorum has been edited so far: the fragment, concerning the geometrical model of economic exchange and nature of money from the Book V. The author of the article published it in his book Zagadnienia ekonomiczne w nauczaniu wrocławskiej szkoły dominikańskiej w późnym średniowieczu (Wrocław 2004); this fragment was later referred in details also in the book of the same author: „Oeco-nomica mediaevalia” of Wrocław Dominicans. Library and Studies of Friars, and Ethical-Economic Ideas: the Example from Silesia (Spoleto 2010). The sources of the text of Auctoritates ethicorum are the following: translatio Lincoliensis of the Aristotelian text, Sententia libri ethicorum by Thomas Aquinas, paraphrasis of Ethica by Albertus Magnus, and Summa Alexandrinorum (called translacio arabica). The fragments of the Book IV and Book V, described in the article, shed light on the method applied in the Auctoritates. Summa Alexandrinorum is quoted in the description of the virtue of liberalitas. Writing about diversity of artes and occupations the author cites Albertus Magnus, quoting after him the sentence delivered from Michael Ephesius, erroneously attributed to Eustratius by Albert. However, the Albertinian reference to the role of compensation of labores and expensa is omitted. The author of the Auctoritates refers mainly to points the common to St. Thomas and St. Albert.
Źródło:
Rocznik Tomistyczny; 2022, 11; 211-225
2300-1976
Pojawia się w:
Rocznik Tomistyczny
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Market (forum) and theft in the historical perspective: back to the concept of Paolo Prodi
Rynek i kradzież w perspektywie historycznej: aktualność koncepcji Paola Prodiego
Autorzy:
Bukała, Marcin W.
Powiązania:
https://bibliotekanauki.pl/articles/2130846.pdf
Data publikacji:
2020
Wydawca:
Polska Akademia Nauk. Instytut Filozofii i Socjologii PAN
Tematy:
social history
economic history
history of ideas
ethics of economic life
history of civilization
Paolo Prodi
Max Weber
Harold Berman
the market
VII Commandment
forum
moral norms
juridical norms
historia społeczna
historia gospodarcza
historia idei
etyka działalności gospodarczej
historia cywilizacji
rynek
VII przykazanie
forum, normy moralne
normy prawne
Opis:
The article concerns the concept of history of the market and the concept of theft (perceived in the broad sense), earlier presented and related to each other in the P. Prodi’s book Settimo non rubare. Furto e mercato nella storia dell’Occidente. The article recalls the sources and main points of reference of Prodi’s ideas: the concept of the specificity of Western civilization as defined by M. Weber, H. Berman’s concept of the „papal revolution”, the notions furtum and restitutio in canon law. The perspectives for the continuation of Prodi’s thoughts in the field of the history of ideas, the history of philosophy and the history of law are discussed. Prodi’s comments on contemporary social changes in the light of the discussed ideas. are also referred to. The significance of different meanings of the term forum is underlined.
Artykuł dotyczy koncepcji historii rynku oraz szerokiego pojęcia kradzieży, które zostały przedstawione w książce P. Prodiego Settimo non rubare. Furto e mercato nella storia dell’Occidente. Prezentowane są źródła i główne punkty odniesienia idei Prodiego (koncepcja specyfiki cywilizacji zachodniej w ujęciu M. Webera, koncepcja „rewolucji papieskiej” H. Bermana, pojmowanie kradzieży i obowiązku restytucji w prawie kanonicznym), oraz perspektywy kontynuacji jego myśli na polu historii idei, historii filozofii i historii prawa, a także uwagi o współczesnych przemianach społecznych w świetle dyskutowanych koncepcji. Kluczowe znaczenie ma rozumienie pojęcia forum, oznaczającego centrum życia społecznego w różnych dziedzinach: politycznej, ekonomicznej /rynek/, religijnej.
Źródło:
Prakseologia; 2020, 162; 131-143
0079-4872
Pojawia się w:
Prakseologia
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Siódme: „Nie kradnij”. O średniowiecznym odkrywaniu rynku na marginesie książki Paola Prodiego
“Seventh: You shall not steal” – notes on the medieval „discovering” of the market in the margin of Paulo Prodi’s book
Autorzy:
Bukała, Marcin W.
Powiązania:
https://bibliotekanauki.pl/articles/2075798.pdf
Data publikacji:
2018-12-30
Wydawca:
Naukowe Towarzystwo Tomistyczne
Tematy:
rynek
forum
VII Przykazanie
kradzież
Paolo Prodi
Średniowiecze
cywilizacja Zachodu
Arystoteles
Franciszek Accursius
Rajmund z Penyafort
Klarus z Florencji
Tomasz z Akwinu
Max Weber
historia
historia idei
etyka
teologia
forum sumienia
prawo
prawo kanoniczne
etyka gospodarcza
idee ekonomiczne scholastyków
kupiectwo
władza ekonomiczna
słuszna cena
powszechne oszacowanie
dobro wspólne (bonum commune)
market
VII Commandment
theft
Middle Ages
civilisation of the West
Aristotle
Francis Accursius
Raymond of Penyafort
Clarus of Florence
Thomas Aquinas
history
history of ideas
ethics
theology
forum of conscience
law
canon law
ethics of economic life
scholastic economic ideas
merchants
economic power
just price
common estimation
common good (bonum commune)
Opis:
In the article, the topic of the medieval „discovering” of the market is discussed, with the references to the Paolo Prodis’ book Settimo non rubare. Furto e mercato nella storia dell’Occidente. The author of the book, following Harold Berman, finds the changes in the 11th and 12th century Church, as the decisive mile stones in the development of the civilization of Western Christianity. The mentioned „papal revolution” led to the historical distinction between the spiritual and the political sphere, and later, to the autonomy of economic one. Accordingly, the Italian historian rejects the thesis that Enlightenment was the new beginning in the European history. In the P. Prodi’s analysis, the Latin term forum plays the crucial role. The word signified the place, square, especially the place where court proceedings occurred. Therefore, in the later abstract sense forum signified criteria or rules of judgement: both in the juridical meaning (forum civile, f. canonico, f. consciantiae), and the economic one, in which forum meant exactly „the market”. The “discovering” of the market rules was a consequence the development of the theoretical reasoning about mercantile activity. It was essentially related to the concepts of the just price (iustum pretium) and the common estimation (communis aestimatio). According to P. Prodi the common character of the estimation was of essential importance, as well as the new version of the Roman rule Res tantum valet, quantum vendi potest, with the medevial addendum: scilicet communiter. The author criticised the view, that the process of defining of the market was mainly the result of reception of Aristotelian Ethics and Politics. He underlined that in the penitential handbooks of the 12th and 13th century the focus was significantly shifted from the vice of avarice to the commandment „You shall not steal”; moreover the significant violation of the rules of fair market exchange begun to be considered as a sin against this commandment. In the article, the significance of the application of the notion forum commune by Thomas Aquinas (in the treatise on credit sale) was underlined. The interconnection between the concept of the market and the idea of common good was expressed in the juxtaposition of terms: forum commune – bonum commune. M. W. Bukała observes that the thesis about the limited influence of Aristotelian thought on the examined issue can be additionally confirmed by the analysis of the Article on mercantile profit in Summa Theologiae by St. Thomas (II-II, q. 77, a. 4), where Aquinas distances himself from the Philosopher’s view. The P. Prodi discourses were amended by the significant distinction: not every violation of ethics of economic life was considered as the theft by the medieval moralists – e.g.: the determinatio of the casus of buying grain with the deferred delivery for an undercut price, in canon „Naviganti” (X 5.5.19, 2do), and in the related comments of the 13th century canonist, Clarus Florentinus. Moreover, the Jacques Le Goff’s critique of the Prodi’s approach was undermined.
Źródło:
Rocznik Tomistyczny; 2018, 7; 177-192
2300-1976
Pojawia się w:
Rocznik Tomistyczny
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Dejiny európskej etiky od staroveku po novovek
Autorzy:
Czarnecki, Paweł
Powiązania:
https://bibliotekanauki.pl/articles/2158831.pdf
Data publikacji:
2016
Wydawca:
Instytut Studiów Międzynarodowych i Edukacji Humanum
Tematy:
ethics
history of ethics
Opis:
In the present section will describe briefly the most important ethical concepts of European philosophy. Narrowing this issue to the European philosophy seems to be deliberate, because European ethical reflection has some common features, which distinguish it from non- European ethical systems.
Źródło:
Prosopon. Europejskie Studia Społeczno-Humanistyczne; 2016, 1(14); 35-64
1730-0266
Pojawia się w:
Prosopon. Europejskie Studia Społeczno-Humanistyczne
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Historyczne konteksty etyki mediów. Edukacja dziennikarzy i czytelników przełomu XIX i XX wieku według Mariana Gawalewicza
Autorzy:
Drąg, Katarzyna
Powiązania:
https://bibliotekanauki.pl/articles/448277.pdf
Data publikacji:
2018
Wydawca:
Uniwersytet Papieski Jana Pawła II w Krakowie
Tematy:
history of the press of the nineteenth century
responsibility of journalists
Marian Gawalewicz
media ethics
historia prasy XIX wieku
odpowiedzialność dziennikarzy
etyka mediów
Opis:
Historical contexts of media ethics. Education of journalists and readers at the turn of the 19th and 20th centuries according to Marian Gawalewicz. The article contains an interpretation and analysis of the novel Sponge. A story from editorial memories of Marian Gawalewicz. This work is an example of the author’s concern for the education of journalists and press readers. The interpretation of the text is placed in the context of the development of the mass press in the nineteenth century and the ethical aspects of the work of journalists.
Źródło:
Studia Socialia Cracoviensia; 2018, 10, 1
2080-6604
Pojawia się w:
Studia Socialia Cracoviensia
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Publikacje z zakresu historii medycyny starożytnej na łamach czasopisma „Archiwum Historii i Filozofii Medycyny” w latach 1933–1938
Publications in the History of Ancient Medicine in „Archives of the History and Philosophy of Medicine” between 1933 and 1938
Autorzy:
Dreikopel, Tomasz
Powiązania:
https://bibliotekanauki.pl/articles/521639.pdf
Data publikacji:
2017
Wydawca:
Uniwersytet Warmińsko-Mazurski w Olsztynie
Tematy:
historia medycyny antycznej
etyka lekarska w starożytności Hippokrates
Corpus Hippocraticum
Galen
history of ancient medicine
medical ethics in antiquity
Hippocrates, Corpus Hippocraticum
Opis:
Celem opracowania jest zwrócenie uwagi na prace, które ukazały się drukiem w latach 30. XX w. na łamach „Archiwum Historii i Filozofii Medycyny” i dotyczyły dziejów medycyny antycznej. Inicjatorem takiej tematyki badawczej był założyciel i długoletni redaktor tego periodyku Adam Wrzosek (1875–1965), wówczas profesor historii i filozofii medycyny Uniwersytetu w Poznaniu. W kierowanym przez niego zakładzie powstało pierwsze opracowanie: Poglądy Hippokratesa na etykę lekarską (1933). Staraniom prof. Wrzoska, który zaproponował współpracę pracującemu na tej samej uczelni prof. Witoldowi Klingerowi (1875–1962), filologowi klasycznemu, zawdzięczamy publikację na łamach „Archiwum” dwóch znakomitych przekładów oryginalnych tekstów Hippokratesa oraz Galena. Należy podkreślić, że tematyka wspomnianego powyżej artykułu i tekstów źródłowych pozostawała w ścisłym związku z potrzebą kształtowania etosu lekarza doskonałego jako osoby czystej moralnie, która korzysta z posiadanej wiedzy, mając na uwadze w największym stopniu szeroko pojęte dobro każdego pacjenta.
The aim of this article is to direct the readers’ attention to the papers on the history of ancient medicine published in 1930s in “Archives of the History and Philosophy of Medicine” This line of research in the journal was initiated by its founder and longtime editor Adam Wrzosek (1875–1965), who at that time was a professor of history and philosophy of medicine at the University in Poznań. It was in the department which he was the head of where the first paper on Hippocrates’s outlook on medical ethics: Poglądy Hippokratesa na etykę lekarską (1933). Thanks to the efforts of Professor Wrzosek, who invited Professor Witold Klinger (1875–1962), a classical studies expert working at the same university, to cooperate, two fine translations of Hippocrates’s and Galen’s original texts were published in “Archiwum”. It should be stressed that the thematic scope of both the article and the source texts was closely connected with the need to enhance in the minds of the journal’s readers, who are mainly the adepts and alumni of medical studies, the ethos of a perfect doctor, an individual who is morally pure and uses his/her expertise taking account of the wellbeing of each patient.
Źródło:
Humanistyka i Przyrodoznawstwo; 2017, 23; 289-298
1234-4087
Pojawia się w:
Humanistyka i Przyrodoznawstwo
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:
O wartościowaniu dóbr ekonomicznych
On the Valuation of Economic Goods
Autorzy:
Giza, Wojciech
Powiązania:
https://bibliotekanauki.pl/articles/965073.pdf
Data publikacji:
2015-09
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
economics
ethics
history of economic thought
theory of value
Opis:
The presented study includes an analysis of the category of ‘good’ on the basis of philosophy and economics. Particular attention was paid here to the factors determining the monetary value (price) of an economic good. While achieving the assumed objective of the research, answers to the following questions were sought: What is the difference, therefore, in the interpretation of good as an axiomatic category and good which the economy deals with? What is the basis for the valuation of goods which are the subject of economic analysis? While seeking answers to these questions, an attempt was made to justify the thesis according to which contemporary understanding of the way of valuating goods by the market is limited to accepting the price understood as a variable representing a kind of relationship set in a given time period.
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:
On the valuation of economic goods
Autorzy:
Giza, Wojciech
Powiązania:
https://bibliotekanauki.pl/articles/653129.pdf
Data publikacji:
2017
Wydawca:
Uniwersytet Łódzki. Wydawnictwo Uniwersytetu Łódzkiego
Tematy:
economics
ethics
history of economic thought
theory of value
Opis:
The presented study includes an analysis of the category of “good” on the basis of philosophy and economics. Particular attention was paid here to the factors determining the monetary value (price) of an economic good. While achieving the assumed objective of the research, answers to the following questions were sought: What is the difference, therefore, in the interpretation of good as an axiological category and good which economics deals with? What is the basis for the valuation of goods which are the subject of economic analysis? While seeking answers to these questions, an attempt was made to justify the thesis according to which contemporary understanding of the way the market valuates goods is limited to accepting the price understood as a variable representing a kind of relationship set in a given time period.
Źródło:
Annales. Etyka w Życiu Gospodarczym; 2017, 20, 5; 45-54
1899-2226
2353-4869
Pojawia się w:
Annales. Etyka w Życiu Gospodarczym
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-15 z 26

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