Współczesna rachunkowość a etyka zawodowa w polskiej literaturze z zakresu rachunkowości finansowej

• Authors: Ewa Wanda Maruszewska
• Languages of publication: PL

Abstracts

EN

The New York Times as well as Financial Times suggest that incentives to show high profits, greed and instability of economic data were main reasons of global crisis starting in 2008. On the other hand, some economists indicate that contemporary economy relies too much on mathematical formulas. The article presents contemporary accounting in the light of modern economy and financial crisis. It is a call for improving accounting literature in order to broaden the awareness that accounting theory is based not only on math formulas, but also includes very important human factor. An analysis of Polish financial accounting literature serves the purpose.

Keywords

PL

Kryzys finansowy; Międzynarodowe Standardy Rachunkowości (MSR); Rachunkowość finansowa; Rynki finansowe

EN

Financial accounting; Financial crisis; Financial markets; International Accounting Standards (IAS)

• Publisher: Uniwersytet Ekonomiczny w Katowicach
• Journal: Studia Ekonomiczne
• Year: 2014
• Volume: 164
• Pages: 109-120

Contributors

author

Ewa Wanda Maruszewska

References

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Identifiers

ISSN

2083-8611