Recording models theory – selected topics
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2013, Vol 2013, Issue 71
Abstract
Contemporary accounting has been developed through evolutionary changes. Both theory and practice of accounting have changed. Generalizations of accounting policies have led during several hundred years to a variety of accounting theories and recording models constructed on their basis. Theories of recording models were undoubtedly a scientific achievement after World War II. This paper provides an overview of the historical development of the accounting model theory with particular emphasis on achievements of Polish scientists after World War II in this field in terms of indication of their suitability for using them in present day accounting.
Authors and Affiliations
Renata Biadacz
Keywords
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