- Author
- Adamek Jacek (Uniwersytet Ekonomiczny we Wrocławiu)
- Title
- Czynniki kształtujące zróżnicowanie krajowych modeli rachunkowości w świetle badań literaturowych
Factors Influencing the Diversity of National Accounting Models Based on Literature Studies - Source
- Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu. Nauki o Finansach 2(7), 2011, nr 186, s. 143-156, tab., rys., bibliogr. 26 poz.
Research Papers of Wrocław University of Economics. Financial Sciences - Keyword
- Modele rachunkowości, Systemy rachunkowości, Rachunkowość
Models of accounting, Accounting systems, Accounting - Note
- streszcz., summ.
- Abstract
- Rachunkowość, jako nauka społeczna, kształtowana jest przez środowisko, w którym przychodzi jej realizować swe zadania. Rozmaitość systemów rachunkowości oraz modeli jej rozwoju staje się pochodną różnorodnych czynników o charakterze historycznym, ekonomicznym, politycznym czy kulturowym, determinujących z jednej strony jej kształt operacyjny, z drugiej zaś wyzwania stawiane przed nią przez praktykę. Celem artykułu jest próba ukazania szerokiego spektrum czynników kształtujących odmienność krajowych modeli rachunkowości oraz prezentacja zróżnicowanych typologii tych elementów. Ujęte w treści artykułu rozważania opierają się na studiach literatury poświęconej powyższej problematyce. (abstrakt oryginalny)
Accounting, as social science, is influenced by the environment in which it carries out its tasks. The diversity of accounting systems, as well as its development models, is the derivative of different factors of historical, economic, political or cultural nature determining, on the one hand, its operational structure and on the other the challenges put forward before accounting by real life practice. The objective of the hereby article is an attempt to illustrate the broad spectrum of factors influencing the diversity of national accounting models and also the presentation of such components diversified typology. The discussion constituting the article content is based on analysing literature referring to these problems. (original abstract) - Accessibility
- The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
The Main Library of the Wroclaw University of Economics - Bibliography
-
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- Cited by
- ISSN
- 1899-3192
2080-5993 - Language
- pol
