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 article introduces the theoretical foundations of the author’s original concept of accounting engineering. We … assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising … differences in economic events resultant from the use of divergent accounting methods. Unlike, for instance, creative or …