The issue discussed in the present paper is associated with a theoretical view of accounting engineering in which it is … possibilities are defined as the accounting policy of a given company. Keeping the accounts of a business enterprise in accordance … with the accounting engineering paradigm requires a full use of codified variant accounting. The accounting policy of a …

The aim of this paper is to present some considerations about the (market) reality and the accounting. The … considerations are some kind of a discussion, how accounting systems are linked by the feedback mechanism with managers. Various … institutions and role of information are discussed. It is argued that the accounting becomes more interdisciplinary topic and some …

To be useful for decision-making accounting information needs to be of high quality. This article examines how tax … accounting rules may impact the accuracy and reliability of the information contained in financial statements. The simulation … model reveals that significant distortions occur in accounting information due to the choice of depreciation period and …