Pokaż uproszczony rekord

dc.contributor.authorGarstka, Małgorzata
dc.date.accessioned2019-05-23T12:26:50Z
dc.date.available2019-05-23T12:26:50Z
dc.date.issued2018
dc.identifier.issn1899-2226
dc.identifier.urihttp://hdl.handle.net/11089/28443
dc.description.abstractAccountants in Poland have recently had the opportunity to celebrate the 20th anniversary of the introduction of the Accounting Act. The act was passed by the Polish Parliament in 1994. 500 years earlier, a treaty on double-entry accounting system was published by Pacioli. The publishing of Tractatus XI. Particularis de computis et scripturis was a momentous event marking the beginning of a new field of economics. Double-entry accounting was in use since Cotrugli introduce it some thirty years before Pacioli published his work. Recently, in accounting as well as in economics, emphasis has been put on ethics, moral values, and professional attitudes. It is worth considering whether, or to what extent, these were present in the early works of accountancy from 550 years ago and how accountants approached these matters at the beginning of the written history of accounting. This article presents the main ideas included in the guidelines set by Pacioli and Cotrugli regarding double-entry systems and investigates if ethical guidelines were present there. It turns out that the author of an essential work in the history of accounting, as well as his predecessor, devoted much attention to the moral attitude of the merchant, their appropriate behaviour, their attitude towards customers, and their colleagues and competitors.en_GB
dc.language.isoenen_GB
dc.publisherWydawnictwo Uniwersytetu Łódzkiegoen_GB
dc.relation.ispartofseriesAnnales. Ethics in Economic Life; 8
dc.rightsThis work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.en_GB
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/4.0en_GB
dc.subjectaccountingen_GB
dc.subjectethicsen_GB
dc.subjecthistory of accountingen_GB
dc.titleEthical issues in the early works of accountingen_GB
dc.typeArticleen_GB
dc.page.number7-15
dc.contributor.authorAffiliationJan Kochanowski University in Kielce, Faculty of Management and Administration, Institute of Law, Economics and Administration
dc.identifier.eissn2353-4869
dc.contributor.authorEmailmalgorzata.garstka@ujk.edu.pl
dc.identifier.doi10.18778/1899-2226.21.8.01
dc.relation.volume21en_GB
dc.subject.jelB16en_GB
dc.subject.jelM41en_GB


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