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accounting standards and balance laws, and relates primarily to accounting theory and practice in Poland. Nevertheless, the …In this article, we analyze the relations between modern trends in accounting and the decisionmaking process based on … the classic profit-opportunity-cost-risk construction. In this aspect, four main types of accounting practices may be …
Persistent link: https://www.econbiz.de/10011551418
accounting standards and balance laws, and relates primarily to accounting theory and practice in Poland. Nevertheless, the …In this article, we analyze the relations between modern trends in accounting and the decisionmaking process based on … the classic profit-opportunity-cost-risk construction. In this aspect, four main types of accounting practices may be …
Persistent link: https://www.econbiz.de/10010780755
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 …
Persistent link: https://www.econbiz.de/10009703775
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 …
Persistent link: https://www.econbiz.de/10011551382
economic forces and economic vibrating forces of accounting. Using regression models, we show the influence of basic forces …
Persistent link: https://www.econbiz.de/10013204690
economic forces and economic vibrating forces of accounting. Using regression models, we show the influence of basic forces …
Persistent link: https://www.econbiz.de/10012886817
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 …
Persistent link: https://www.econbiz.de/10010078129
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 …
Persistent link: https://www.econbiz.de/10010578216
ERPs particularly useful for management accounting processes and for specialists providing management information. This … article seeks to answer whether following the implementation of an ERP package the enterprise’s management accounting system … becomes more innovative and whether new, modern management accounting tools and methods are introduced. The ERP impacts on …
Persistent link: https://www.econbiz.de/10009703768
This article analyses the effects of mandatory International Financial Reporting Standards adoption in Poland. Our aim … is to determine how market participant reacted to the new accounting standards on the year of the adoption and whether …
Persistent link: https://www.econbiz.de/10013130708