Warianty tytułu
Classification Criteria for Accounting Systems
Języki publikacji
Abstrakty
Nauka o rachunkowości jest połączeniem teorii i praktyki, "ma dwa oblicza wynikające z dwutorowości dziedziny akademickiej i pragmatycznego postępowania świata finansów." W opracowaniu podjęto próbę dokonania klasyfikacji wyników ścierania się dwóch twórczych środowisk i ich skutków dla systemów rachunkowości. Zaprezentowano również przyczyny podejmowania takiej klasyfikacji oraz wybrane problemy związane z jej przeprowadzeniem.
The classification of accounting systems is important both for theoreticians and practitioners. The reasons for activities aimed at systematising accounting rules are very diverse; these are presented in the first part of the article. The reasons for attempting to classify accounting systems are related, among others, to education, the formulation and presentation of economic events, and the general economic development of countries. In the second part of the article, the author describes selected, possible approaches to the classification described in the literature. The division into arbitrary and empirical classification is inseparable. As the author demonstrates at the end of the article, classification clusters mutually permeate and supplement each other. In the conclusion, the author presents examples of problems related to the classification of accounting systems. He also mentions the possibility of systematising on the basis of historical criteria, the applicability of International Accounting Standards, and the recipient of a given classification. (original abstract)
Słowa kluczowe
Rocznik
Numer
Strony
203-213
Opis fizyczny
Twórcy
autor
Bibliografia
- Alexander D., Nobes Ch., An European Introduction to Financial Accounting, Prentice Hall, London 1994.
- Andrzejewski M, Anglosaski czy kontynentalny - kontrowersje wokół zmiany ustawy, „Rzeczpospolita", 01.09.2000.
- Blake J., Amat O., European Accounting, Pitman, London 1993.
- Choi F.D.S., Frost C.A., Meek G.K., International Accounting, Prentice-Hall, New Jersey 1999.
- Daniels J.D., Radebaugh L.H., International Business: Environments and Operations, Prentice Hall, Upper Saddle River 2001.
- Frank W.G., An Empirical Analysis of International Accounting Principles, „Journal of Accounting Research" 1979, Autumn.
- International Encyclopedia of Business and Management, t. l, red. M. Warner, Routledge, London 1996.
- Mueller G.G., International Accounting, Macmillan, New York 1967.
- Nair R.D., Frank W.G., The Impact of Disclosure and Measurement Practices on International Accounting Classifications, „Accounting Review" 1980, July.
- Nobes Ch., Parker R., A Judgmental International Classification of Financial Reporting Practice, „Journal of Business Finance & Accounting" 1983, Spring.
- Nobes Ch., Parker R., Comparative International Accounting, Prentice Hall, Harlow 2000.
- Survey in 38 Countries, Price Waterhouse International, 1973.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
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