Use of statistical methods in detecting accounting engineering activities (as exemplified by the accounting system in Poland ; second part: empirical aspects of analysis
Leszek Michalczyk
This article is one in a series of two publications concerning detection of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to define a method of statistical analysis that could identify procedures falling within the scope of a framework herein defined as accounting engineering. This model for analysis is meant to be employed in these aspects of initial financial and accounting audit in a business enterprise that have to do with isolating the influence of variant accounting solutions, which are a consequence of the settlement method chosen by the enterprise. Materials for statistical analysis were divided into groups according to the field in which a given company operated. In this article, we accept and elaborate on the premise that significant differences in financial results may be solely a result of either expansive policy on new markets or the acquisition of cheaper sources for operating activities. In the remaining cases, the choice of valuation and settlement methods becomes crucial; the greater the deviations, the more essential this choice becomes. Even though the research materials we analyze are regionally-conditioned, the model may find its application in other accounting systems, provided that it has been appropriately implemented. Furthermore, the article defines an innovative concept of variant accounting.
Year of publication: |
2013
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Authors: | Michalczyk, Leszek |
Published in: |
E-Finanse : finansowy kwartalnik internetowy. - Rzeszów : [Verlag nicht ermittelbar], ISSN 1734-039X, ZDB-ID 2631747-3. - Vol. 9.2013, 2, p. 34-46
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Subject: | Polish accounting system | accounting engineering | variant accounting | theory of accounting aspects | Polen | Poland | Rechnungswesen | Accounting |
Saved in:
freely available
Extent: | graph. Darst. |
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Type of publication: | Article |
Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | hdl:10419/147066 [Handle] |
Classification: | D21 - Firm Behavior ; L20 - Firm Objectives, Organization, and Behavior. General ; M21 - Business Economics ; M41 - Accounting |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010226680