Accounting Books as a Source of Information and the Basis for Civil Liability

Journal Title: Journal of Corporate Responsibility and Leadership - Year 2016, Vol 0, Issue 0

Abstract

Purpose: The aim of the paper is to present inconsistencies in kemping accounting books and legal effects concerning dishonest keeping or not keeping accounting books. Design/methodology/approach: Analysis of legal acts and statistical data on the penalties imposed and court judgments for violation of legal provisions in the preparation and presentation of financial statements. Findings: The scope and size of inconsistencies in financial information indicate the growing role of compliance and application of ethical standards and the Code of professional ethics in accounting. Research and practical limitations/implications: The findings provide recommendations to implement new standards and procedures for improving the quality of information presented to stakeholders and to separate the functions of the executive and control functions related to bookkeeping.

Authors and Affiliations

Grażyna Voss

Keywords

Related Articles

The Role of Communication in Military Leadership

The aim of the paper is to discuss the role of communication in military leadership. First of all, basic terms related to communication, command and military leadership are explained. In the following parts of the paper...

The Manifestations of Positive Leadership Strategies in the Doctrinal Assumptions of the U.S. Army Leadership Concept

The aim of the paper is to identify the manifestations of positive leadership strategies in the doctrinal assumptions of the U.S. Army leadership concept. The components of the U.S. Army leadership requirements model are...

Diversity Management as a Responsible Way of Searching for Job Candidates – Case Study of Big Companies that Signed Diversity Chart in Poland

The aim of the paper is to analyse the usage of diversity management in the recruitment process in companies operating in Poland, which signed D iversity Charter (DC) document. The main emphasis is put on three most impo...

Infringements of Competition Rules: An Analysis of Unethical and Illegal Behaviours of Entrepreneurs in Poland

The purpose of this article is to analyse cases of non-compliance with the rules of fair competition, and then to determine characteristics of the analysed cases in terms of a sphere of activity of an entrepreneur, and t...

Accounting Books as a Source of Information and the Basis for Civil Liability

Purpose: The aim of the paper is to present inconsistencies in kemping accounting books and legal effects concerning dishonest keeping or not keeping accounting books. Design/methodology/approach: Analysis of legal acts...

Download PDF file
  • EP ID EP169920
  • DOI http://dx.doi.org/10.12775/JCRL.2016.011
  • Views 119
  • Downloads 0

How To Cite

Grażyna Voss (2016). Accounting Books as a Source of Information and the Basis for Civil Liability. Journal of Corporate Responsibility and Leadership, 0(0), 99-113. https://europub.co.uk/articles/-A-169920