PL EN


2012 | 15 | 2(55) | 121-131
Article title

Prawna i teoretyczna koncepcja oszustwa księgowego jako efekt dążenia przedsiębiorstw do maksymalizacji zysku

Title variants
EN
THE LEGAL AND THEORETICAL CONCEPTION OF ACCOUNTING FREUD AS THE EFFECT OF ENTERPRISES’ AIM FOR PROFIT MAXIMIZATION
Languages of publication
PL
Abstracts
EN
Financial and accounting scandals became a synonym of private business activities in the 1st decade of the 21st century. They contributed to the creation of such theoretical concepts as: creative accounting, accounting engineering and, in the Polish economic reality, variant accounting. This article presents a theoretical overview of a financial or accounting scandal in the Polish economic environment. It attempts to answer the question whether the Polish balance law endorses the creation of procedures, such as those seen in the case of Enron and WorldCom. In order to attain this goal, a distinction was established between accounting engineering (using the current, legally-binding balance law), creative accounting (covering unlawful practices), and praxeological accounting. The attitudes of particular accountants were analyzed using the concept of business ethics.
Year
Volume
15
Issue
Pages
121-131
Physical description
Contributors
  • Uniwersytet Jagiellonski, Wydzial Zarzadzania i Komunikacji Spolecznej, Instytut Ekonomii i Zarzadzania, ul. Prof. Stanislawa Lojasiewicza 4, 30-348 Krakow, Poland, sanantoniospurs1@wp.pl
References
Document Type
Publication order reference
Identifiers
YADDA identifier
bwmeta1.element.cejsh-4a1e6cab-7ff6-4571-b362-b66ef3a49da7
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