Multidimensional accounting policy and ethics related to it (a discussion paper)

• Autorzy: Karmańska, Anna

Abstrakty

EN

The article proposes a thesis that ethics is present in every aspect of accounting policy but differs according to this aspect and thus becomes multidimensional itself. Analysis of this question has led to redefinition of relations between accounting theory and practice, which is presented in this article in the form of a three-dimensional vision: economic reality, accounting practice and accounting theory.The question of ethics is part of this vision as an element of accounting practice and the subject of scientific investigation.

Słowa kluczowe

EN

poityka rachunkowości; rzeczywistości gospodarczej; etyka; accounting policy

• Wydawca: Stowarzyszenie Księgowych w Polsce
• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2010
• Tom: 2010(56(112))
• Strony: 97-110

Twórcy

autor

Karmańska, Anna