PL EN


2014 | 164 | 109-120
Article title

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

Content
Title variants
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.
Year
Volume
164
Pages
109-120
Physical description
Contributors
References
  • E. Crubaugh: Economic Theory and Financial Crisis: A Systematic Analysis of the Financial Times. Development Studies. Brown University 2011.
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  • R.C. Ford, W.D. Richardson: Ethical Decision Making: A Review of the Empirical Literature. "Journal of Business Ethics" 1994, No. 13, s. 205-221.
  • M. O'Fallon, K.D. Butterfield: A Review of the Empirical Ethical Decision-Making Literature: 1996-2003. "Journal of Business Ethics" 2005, No. 59, s. 375-413.
  • T.W. Loe, L. Ferrell, P. Mansfielf: A Review of Empirical Studies Assessing Ethical Decision Making in Business. "Journal of Business Ethics" 2000, No, 25, s. 185-204.
  • Ch.J. Robertson: An Analysis of 10 years of Business Ethics Research in Strategic Management Journal: 1996-2005. "Journal of Business Ethics" 2008, No. 80, s. 745-753.
  • Ch.J. Napier: Accounts of Change: 30 Years of Historical Accounting Research. "Accounting, Organizations nad Society" 2006, No. 31, s. 445-507.
  • I.M. Gordon: Lessons to Be Learned: An Examination of Canadian and U.S. Financial Accounting and Autiting Textbooks for Ethics/Governance Coverage. "Journal of Business Ethics" 2011, No. 101, s. 29-47.
Document Type
Publication order reference
Identifiers
ISSN
2083-8611
YADDA identifier
bwmeta1.element.desklight-fbb01742-e122-46d5-bbdc-9625ac2b9d75
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