Multidimensional accounting policy and ethics related to it (a discussion paper)

• Authors: Karmańska, Anna

Abstracts

EN

The article proposes a thesis that ethics is present in every aspect of accounting policy but differs according to this aspect and thus becomes multidimensional itself. Analysis of this question has led to redefinition of relations between accounting theory and practice, which is presented in this article in the form of a three-dimensional vision: economic reality, accounting practice and accounting theory.The question of ethics is part of this vision as an element of accounting practice and the subject of scientific investigation.

Keywords

EN

poityka rachunkowości; rzeczywistości gospodarczej; etyka; accounting policy

• Publisher: Stowarzyszenie Księgowych w Polsce (SKwP), Zarząd Główny, Rada Naukowa
• Journal: Zeszyty Teoretyczne Rachunkowości
• Year: 2010
• Volume: 2010(56(112))
• Pages: 97-110

Contributors

author

Karmańska, Anna