Accounting theory and its place in the structure of management sciences

Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2013, Vol 2013, Issue 71

Abstract

The paper presents the origins of accounting theory and outlines its development and the main problems within its domain. It identifies and analyses the place of accounting science in the classification of scienc-es from the perspective of organisational management sciences. The author indicates those areas of ac-counting theory which may be related to the science of organisational management. The paper may pro-vide inspiration to seek connections between the science of accounting and other sciences.

Authors and Affiliations

Ewa Babuśka

Keywords

Related Articles

Book-tax conformity in Polish private companies

The purpose of this paper is to identify whether financial income differs significantly from the tax base in Poland and what determines these differences between accounting and taxable results in Polish private entities...

The pillars of internal control and risk management systems in relation to financial reporting: The perspective of the Polish and German capital markets

This article aims to identify, based on the reporting practices of companies listed on the Polish and Ger-man capital market, the pillars of internal control and risk management systems in relation to financialreporting....

Accounting in the context of economic sciences. Analysis of concepts that underlie theories

Each theory which explains the phenomena of the real world has a conceptual framework comprising a set of basic concepts with definitions and fundamental principles. These categories constitute a basis for formulating st...

The relevance of segments reports – measurement methodology

The segment report is one of the areas of financial statements, and it obliges a company to provide infor-mation about the economic situation in each of its activity areas. The article evaluates the change of segment rep...

Corporate Income Taxation: Selected Problems and Decisions. The Case of Ukraine

This paper is devoted to the issues of corporate income taxation in Ukraine and finding ways to resolve them in the context of European integration. The aim of this paper is demonstrate ways to improve corpo-rate income...

Download PDF file
  • EP ID EP69300
  • DOI -
  • Views 136
  • Downloads 0

How To Cite

Ewa Babuśka (2013). Accounting theory and its place in the structure of management sciences . Zeszyty Teoretyczne Rachunkowości, 2013(71), 25-37. https://europub.co.uk/articles/-A-69300