- Author
- Mućko Przemysław (Uniwersytet Szczeciński)
- Title
- Ujęcie rzeczywistości w badaniach naukowych w zakresie rachunkowości
Assumptions About Reality in Accounting Research - Source
- Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia, 2011, nr 41, s. 231-240, bibliogr. 21 poz.
- Keyword
- Teoria rachunkowości, Rachunkowość
Accounting theory, Accounting - Note
- summ.
- Abstract
- Celem artykułu jest przedstawienie jednej z najważniejszych kategorii założeń stanowiących fundament prac badawczych z zakresu rachunkowości, dotyczącej istoty badanej rzeczywistości. Ich ujawnienie i opis pozwalają na lepsze zrozumienie ograniczeń stosowania wyników prac badawczych podejmowanych w dziedzinie rachunkowości oraz ich klasyfikację nurtów badawczych w obszarze rachunkowości.(fragment tekstu)
The paper presents and analysis assumptions about reality underlying research in accounting context. Using Morgan and Smirchi classification six approaches are pre-sented with ascending level of subjectivism: (1) naïve realism, (2) transcendental real-ism, (3) contextual relativism, (4) transcendental idealism, (5) social contructionism, and (6) idealism. Each approach is exemplified so as to prove the broad spectrum of problems dealt with accounting research.(original abstract) - Accessibility
- The Main Library of Poznań University of Economics and Business
Szczecin University Main Library - Full text
- Show
- Bibliography
-
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- Cited by
- ISSN
- 1640-6818
1733-2842 - Language
- pol
