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Signifacance of the accounting paradigm in the decision-making process in company management : based onias accounting practices in Poland and other countries
Michalczyk, Leszek - In: E-Finanse : finansowy kwartalnik internetowy 10 (2014) 1, pp. 27-34
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 distinguished: bookkeeping (classic accounting), accounting...
Persistent link: https://www.econbiz.de/10010390270
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SIGNIFICANCE OF THE ACCOUNTING PARADIGM IN THE DECISION-MAKING PROCESS IN COMPANY MANAGEMENT (BASED ONIAS ACCOUNTING PRACTICES IN POLAND AND OTHER COUNTRIES)
Michalczyk, Leszek - In: "e-Finanse" 10 (2014) 1, pp. 27-34
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 distinguished: bookkeeping (classic accounting), accounting...
Persistent link: https://www.econbiz.de/10010780755
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Model of accounting engineering in view of earnings management in Poland
Michalczyk, Leszek - In: e-Finanse: Financial Internet Quarterly 8 (2012) 3, pp. 37-54
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...
Persistent link: https://www.econbiz.de/10011551374
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Use of statistical methods in detecting accounting engineering activities (as exemplified by the accounting system in Poland) - First part: Theoretical aspects of analysis
Michalczyk, Leszek - In: e-Finanse: Financial Internet Quarterly 9 (2013) 1, pp. 26-34
This article is one in a series of two publications concerning companies' 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...
Persistent link: https://www.econbiz.de/10011551387
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Use of statistical methods in detecting accounting engineering activities (as exemplified by the accounting system in Poland) - Second part: Empirical aspects of analysis
Michalczyk, Leszek - In: e-Finanse: Financial Internet Quarterly 9 (2013) 2, pp. 34-46
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...
Persistent link: https://www.econbiz.de/10011551393
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Use of statistical methods in detecting accounting engineering activities (as exemplified by the accounting system in Poland ; second part: empirical aspects of analysis
Michalczyk, Leszek - In: E-Finanse : finansowy kwartalnik internetowy 9 (2013) 2, pp. 34-46
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...
Persistent link: https://www.econbiz.de/10010226680
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Use of statistical methods in detecting accounting engineering activities (as exemplified by the accounting system in Poland) : first part: theotheoretical aspects of analysis
Michalczyk, Leszek - In: E-Finanse : finansowy kwartalnik internetowy 9 (2013) 1, pp. 26-34
This article is one in a series of two publications concerning companies’ 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...
Persistent link: https://www.econbiz.de/10010188212
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USE OF STATISTICAL METHODS IN DETECTING ACCOUNTING ENGINEERING ACTIVITIES (AS EXEMPLIFIED BY THE ACCOUNTING SYSTEM IN POLAND) – SECOND PART: EMPIRICAL ASPECTS OF ANALYSIS
Michalczyk, Leszek - In: "e-Finanse" 9 (2013) 2, pp. 34-46
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...
Persistent link: https://www.econbiz.de/10010732684
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USE OF STATISTICAL METHODS IN DETECTING ACCOUNTING ENGINEERING ACTIVITIES (AS EXEMPLIFIED BY THE ACCOUNTING SYSTEM IN POLAND) – FIRST PART: THEOTHEORETICAL
Michalczyk, Leszek - In: "e-Finanse" 9 (2013) 1, pp. 26-34
This article is one in a series of two publications concerning companies’ 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...
Persistent link: https://www.econbiz.de/10010732697
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USE OF STATISTICAL METHODS IN DETECTING ACCOUNTING ENGINEERING ACTIVITIES (AS EXEMPLIFIED BY THE ACCOUNTING SYSTEM IN POLAND) – SECOND PART: EMPIRICAL ASPECTS OF ANALYSIS
Michalczyk, Leszek - In: "e-Finanse" 9 (2013) 2, pp. 34-46
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...
Persistent link: https://www.econbiz.de/10010699069