Accounting (cognitive) methods – review of contemporary Polish literature
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2015, Vol 2015, Issue 83
Abstract
The aim of the article is analysis of views on accounting (cognitive) methods which are presented in contemporary Polish literature. The following issues are the subject of the analysis: definitions of the term „accounting (cognitive) methods”, the set of accounting (cognitive) methods, definitions of individual accounting (cognitive) methods, differences between methods of accounting and principles of accounting. The article was prepared on the basis of analysis of literature on the subject from the period 2000–2014. Research indicates that the term „accounting (cognitive) methods” is rarely defined. Moreover, there are many different views on the set of these methods. The balance method is most frequently mentioned among all methods. There are also divergences in the definitions of the different accounting (cognitive) methods. Analysis of the literature shows that there are some very important problems to solve in the area of accounting (cognitive) methods: to define the term „accounting (cognitive) methods”, to determine the set of these methods and to define the various accounting (cognitive) methods.
Authors and Affiliations
Edyta Łazarowicz
Keywords
Related Articles
- EP ID EP81814
- DOI 10.5604/16414381.1165056
- Views 139
- Downloads 0
Main approaches to scientific research in accounting
This paper offers a synthetic description of three major approaches to accounting research (research perspectives), identified by W.F. Chua (1986): the mainstream perspective, interpretative perspective and critical pers...
System rachunkowości funduszy inwestycyjnych otwartych a model systemu rachunkowości według Elżbiety Burzym
Celem artykułu jest uzyskanie odpowiedzi na pytanie, czy model systemu rachunkowości opracowany przez E. Burzym może znaleźć zastosowanie w opisie i analizie systemu rachunkowości funduszy inwestycyjnych otwartych (FIO)....
Integrated report – beginning of the end of financial statements
This article is dedicated to the topic that is currently attracting much attention, i.e. widely understood corporate reporting. The aim of the research is to identify the relationship between the integrated report, which...
Biographies of Polish accounting thinkers Feliks Antoni Barciński
Feliks Antoni Barciński (1803–1878), a mathematician, a Master of Arts in Philosophy, a civil servant, a teacher and author of accounting textbooks, a fellow of the Polish Government in Paris, related to the Chopin famil...
Ujawnienia o emisji gazów cieplarnianych spółek giełdowych w Wielkiej Brytanii
Celem artykułu jest przedstawienie zagadnienia ujawniania informacji na temat emisji gazów cieplarnia-nych przez wybrane spółki notowane na Giełdzie Papierów Wartościowych w Londynie. Dla jego reali-zacji poddano analizi...