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2009 | 12 | 2(43) | 65-75
Tytuł artykułu

ETHICAL ASPECT OF ENTERPISES' FINANCIAL MANAGEMENT (Aspekt etyczny zarzadzania finansami przedsiebiorstw)

Warianty tytułu
Języki publikacji
PL
Abstrakty
EN
Enterprises' financial management includes investment and financial decisions, as well as internal relationships and these with external environment, which form a specific combination. There are different aspects of companies' financial management. One of these is the ethical aspect. It plays a vital role for businesses (owners or joint owners, managers, employees) and other entities - suppliers, customers, banks and investors. Therefore, the ethical aspect of the financial management of enterprises is important to analyze in theory as well as practice. The article, after the presentation of ethics, morality, ethics departments, moral assessments and organization management ethics, concentrates on the concept of social responsibility of enterprise, and on levels on which the issues relating to ethics may be considered. The rest of this article defines the ethical aspect of companies' financial management, and set out the ethical financial management of enterprises. Moreover the article defines moral, immoral (unethical) and amoral financial management of companies. This division transfers management models in the literature to entities' financial management area. The author defined and characterized the ethical investment and ethical financing. Article ends with definition of ethical functions of entities' financial management and presentation of financial management of enterprises with regard to ethical aspects in the division to planning, organizing, motivating and controlling.
Słowa kluczowe
Czasopismo
Rocznik
Tom
12
Numer
Strony
65-75
Opis fizyczny
Rodzaj publikacji
ARTICLE
Twórcy
  • Leszek Kedzierski, Akademia Pomorska w Slupsku, ul. Arciszewskiego 22 a, Wydzial Edukacyjno-Filozoficzny, 76-200 Slupsk, Poland
Bibliografia
Typ dokumentu
Bibliografia
Identyfikatory
CEJSH db identifier
09PLAAAA06605
Identyfikator YADDA
bwmeta1.element.0d6a1713-bd72-3d92-b181-e16aa52b9fe8
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