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Ethical issues in the early works of accounting
(Wydawnictwo Uniwersytetu Łódzkiego, 2018)
Accountants 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 ...
Ethical aspects of normative theories of accounting
(Wydawnictwo Uniwersytetu Łódzkiego, 2018)
The aim of this article is to show ethical aspects of the so-called normative accounting theory (NT), with particular emphasis on the ethical and normative theory (ENT), important for the development of accounting as a ...
The influence of religious principles on the formation of the accounting system
(Wydawnictwo Uniwersytetu Łódzkiego, 2018)
Factors such as different cultural determinants undoubtedly affect “the shape” of the economy. Mueller, Hofstede and Gray, among others, have studied the impact of the cultural factors on an economy, especially in fields ...
Etyczny aspekt teorii normatywnych rachunkowości
(Lodz University Press, 2016-09-15)
The aim of this study is to show the ethical aspects of the so-called normative
accounting theory (NT), with particular emphasis on the ethical and normative
theory (EN) important for the development of accounting as a ...
Wpływ zasad religijnych na ukształtowanie systemu rachunkowości
(Lodz University Press, 2016-05)
Undoubtedly, such factors as different cultural background affects ‘the shape’ of
economy. The impact of cultural factors on the economy, as well as its specific
fields (particularly accounting), has been studied by, ...