THE INFORMATIVE FUNCTION OF ACCOUNTING ENGINEERING (Funkcja informacyjna inzynierii rachunkowosci)

• Authors: Michalczyk Leszek
• Languages of publication: PL

Abstracts

EN

The aim of this article is to define a current attitude towards accounting engineering as an objective information system of a business enterprise. However, accepting such a view is rather dubious as far as variant accounting methods are concerned. Variant accounting enables us to utilize various methods of identifying identical economic phenomena and economic processes in a company. At the same time, it will effect in acquisition of different financial results. This article, being a survey, describes the origins of variant accounting in Poland in regard to informative function of accounting.

Keywords

EN

ACCOUNTING; ACCOUNTING ENGINEERING; INFORMATION IN BUSINESS

Discipline

• ECONOMICS: ECONOMICS

• Publisher: Spółdzielczy Instytut Naukowy G. Bierecki sp.j.
• Journal: Pieniądze i Więź
• Year: 2011
• Volume: 14
• Issue: 1(50)
• Pages: 115-132
• Document type: ARTICLE

Contributors

author

Michalczyk Leszek

• Leszek Michalczyk, Uniwersytet Jagiellonski, Wydzial Zarzadzania i Komunikacji Spolecznej, Instytut Ekonomii i Zarzadzania, ul. Prof. Stanislawa Lojasiewicza 4, 30-348 Krakow, Poland

Identifiers

CEJSH db identifier

11PLAAAA092719