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Etyczny aspekt teorii normatywnych rachunkowości

100%

Rogowska B. , Jan Kochanowski University (JKU) in Kielce , beat78@ujk.edu.pl

The aim of this study is to show the ethical aspects of the so-called normative accounting theory (NT), with particular emphasis on the ethical and normative theory (EN) important for the development of accounting as a science, taking into account its social function. Attention is focused on the so-called axiological layer with regard to the methodological foundation (pragmatic methods and related metascience) regarding the work of theorists in Western Europe. Although in the years 70s shall be considered as unscientific and begin the process of domination positive theory of accounting. It seems that in the twentyfirst century takes rebirth specific ethical and social topics in accounting. The importance and usefulness of ethics in accounting due to turbulent environment changes of accounting and social needs, as well as changes within the science.

The influence of accounting system regarding accounting and taxation of entities

84%

Mates D. , Puscas A. , Ursachi A. , Ajtay E.

Journal of Legal Studies

2016

tom 17

nr 31

58-63

Accounting and taxation in Romania at the beginning of the third millennium are in continuous development, as a result of globalization of the world economy and of connecting the accounting and tax system to the international and European one. The confluence of the two representative cultures – Anglo-Saxon and Latin-European – has left a strong mark on the Romanian accounting and taxation. The International Financial Reporting Standards (IFRS) and the European Directives set the line to follow for both the Romanian accounting and the Romanian taxation. We get to ask whether Romania has still got its own strategies of economic, social and cultural development or we are part of a system of strategies where accounting is also included?