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Dobija Mieczysław (Cracow University of Economics, Poland / Wydział Zarządzania)
Wage, Money and Accounting : Theoretical Relationships
Argumenta Oeconomica Cracoviensia, 2003, no 2, s. 27-49, rys., bibliogr. 24 poz.
Słowa kluczowe
Płace, Pieniądz, Rachunkowość, Teoria rachunkowości
Wages, Money, Accounting, Accounting theory
The analysis in this paper shows that monetary issues are no longer merely of macroeconomic character. Indeed, they are also an important theoretical problem of accounting theory. The accounting unit or unit of measure agenda in the money economy is indispensable to accounting theory. Adequate theoretical descriptions and procedures for stabilization of a monetary unit can be seen as a solid basis for a more or less coherent system of objectives and assumptions for accounting theory. Considerations of monetary units are closely related to many areas of contemporary research in accounting: human capital, cost and wage accounting in particular. Therefore, human resources costing and accounting gains new impetus as a foundation for managerial wage accounting, which is a tool for stabilization of labour productivity and, as a consequence, the stability of the value of money. (fragment of original text)
Dostępne w
Biblioteka Główna Uniwersytetu Ekonomicznego w Krakowie
Biblioteka Szkoły Głównej Handlowej
Biblioteka Główna Uniwersytetu Ekonomicznego w Katowicach
Biblioteka Główna Uniwersytetu Ekonomicznego w Poznaniu
Biblioteka Główna Uniwersytetu Ekonomicznego we Wrocławiu
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  20. Smith J.W., Economic Democracy: The Political Struggle of the 21st Century, The Institute for Economic Democracy, Santa Barbara 2000,
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