Management Commentary in the light of contemporary paradigms of management science
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2011, Vol 2011, Issue 61
Abstract
The aim of the article is to present a critical analysis of Management Commen-tary (issued by IASB in 2010) in the light of contemporary paradigms of manage-ment science. In the author’s opinion, these paradigms reflect the economic reality in and outside of business entity and thus should be taken into account while preparing reports such as Management Commentary. Otherwise users of financial reporting will not be provided with relevant and reliable information.
Authors and Affiliations
Przemysław Kabalski
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