Proposal for a new approach to the issue of causal research in economic analysis
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2015, Vol 2015, Issue 83
Abstract
In the presented paper, the author describes various potential applications of those deterministic methods of economic analysis which are based on decomposition of the variation of the synthetic indicator into a set of partial variations. The author first discusses their application in the assessment of changes in an organization’s effectiveness and the estimation of the synergy effect. Subsequently, the author exploresnew areas of application, namely: modification of the sensitivity analysis method, development of new models of indicator inequalities, and analysis of the results of cooperation using the biphasic model of causal analysis that integrates the phases of creation and distribution of the effects. The structure and the application of this model are described in detail in the context of analysis of a three-variable function using the method of chain substitutions.
Authors and Affiliations
Józef Bućko
Keywords
Related Articles
- EP ID EP81806
- DOI 10.5604/16414381.1165050
- Views 137
- Downloads 0
About accounting standards. Principles or rules
The purpose of this paper is to analyze the terms „principle” and „rule” in the light of global account-ing standardization process. In order to explain these terms Ronald Dworkin’s concept is used. The advantages and di...
Accountancy in Poland in the period of centrally planned economy. A few comments from experience
Accountancy in Poland in the period of centrally planned economy. A few comments from experience<br/><br/>This article presents comments on selected aspects of the accounting law applicable in Poland in the period of the...
Wybrane zagadnienia dotyczące pomiaru, wyceny, ewidencji i ujęcia w sprawozdawczości kapitału intelektualnego. Artykuł polemiczny
Celem niniejszego artykułu jest odniesienie wybranych propozycji, zawartych w publikacji Lesława Niemczyka Rachunkowość finansowa aktywów kompetencyjnych i kapitału intelektualnego. Nowy dział rachunkowości, do istniejąc...
Main points of discussion on the state of accounting research in the United States
According to the current debate among accounting theorists in the US, accounting research is in its criti-cal point. The criticism applies to methods, purpose, and scope of research in accounting. By presenting the histo...
A review of internal audit theories
The article was written based on the critical review of the literature (mainly foreign) regarding the theo-retical basis of internal audit. The authors have chosen and discussed six theories, which in their opinions best...