On the nature of legal norms in accounting: outline of the philosophical foundations
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2011, Vol 2011, Issue 62
Abstract
This paper discusses the place of legal regulations of accounting within the system of law. It also examines the validity of separating this set of norms as a branch of law and presents the basis for classification of accounting norms in light of the views of selected representatives of contemporary philosophy of law: N. Luhmann, J. Habermas, H.L.A. Hart and R. Dworkin.
Authors and Affiliations
Mikołaj Turzyński
Keywords
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- EP ID EP53593
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