- Author
- Burzym Elżbieta (Akademia Ekonomiczna w Krakowie)
- Title
- Rachunkowość jako podstawa rozrachunku z tytułu społeczno-ekonomicznej odpowiedzialności przedsiębiorstw
Accouniting as a Base of Settlements in Virtue of Social-Economic Responsibility of Enterprises - Source
- Zeszyty Naukowe / Akademia Ekonomiczna w Krakowie, 1990, nr 329, s. 5-18
- Issue title
- Prace z zakresu rachunkowości
- Keyword
- Rozwój rachunkowości, Odpowiedzialność przedsiębiorstwa, Rachunkowość, Rozrachunek wewnętrzny w przedsiębiorstwie
Development of accounting, Enterprise responsibility, Accounting, Internal account in enterprise - Note
- rez., summ.
- Abstract
- Przedstawiono orientację rozwoju rachunkowości na potrzeby rozrachunku społecznej odpowiedzialności podmiotów gospodarczych.
The present world-wide barriers of economic development and the resulting necessity of better understanding the effectiveness of management influence the extension of the observation range in economic sciences. Thus, it produces an effect on the scope of economic calculation. These barriers reveal the necessity of: 1) broader and fuller inclusion of inputs and effects of activies in this account, and 2) acceptance of new, broader interpretation of rational management including social and ecological aspects of economic activity. Basing on this, the idea of social responsibility of enterprises has originated. Its realization requires different approach to cost and effect accounting. It gives rise to various trends of the so-called social responsibility accounting. The new directions in research influence the modification and improvement of accountancy in which, nowodays, cost and effect accounting, connected with the accounts of resources and their reproduction, is based on broader, social-economic understanding of rationality and effectiveness of management. (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 - Cited by
- ISSN
- 0208-7944
- Language
- pol
