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Kierunki zmian funkcji rachunkowości w procesie przechodzenia do gospodarki rynkowej

100%
Jarugowa A., Uniwersytet Łódzki K. R.
Acta Universitatis Lodziensis. Folia Oeconomica
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1993
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vol. 127
2
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Niektóre kierunki badań naukowych z dziedziny rachunkowości

100%
Jarugowa A., Katedra Rachunkowości U. Ł.
Acta Universitatis Lodziensis. Folia Oeconomica
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1989
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vol. 88
EN
In the world literature devoted to accounting, there have been made a number of syntheses concerning evo-ltjt Ion of the theory of accounting in recent years. That has not found its reflection in the Polish research and publications so far. The aim of this article is ło include Into the trend of the world science the systematization of research findings In the field of accounting in Poland in the postwar period. The development of the scientific thought In accounting in Poland has been analyzed against the background of socio-economic, cultural and legal determinants. The starting point for the analysis has been provided by the following four approaches to classification of the theory of accountingi (1 ) desire to create representation of true profit, (2 ) demand for information of users (receivers), (3) information economics, (4) socio-economic accountability. The last-mentioned approach has been considered the most fruitful from the viewpoint of developing the methodology of accounting in the future,
3
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Wprowadzenie

100%
Jarugowa A., Katedra Rachunkowości U. Ł.
Acta Universitatis Lodziensis. Folia Oeconomica
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1997
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vol. 145
4
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Wstęp

100%
Jarugowa A.
Acta Universitatis Lodziensis. Folia Oeconomica
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1984
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vol. 41
LA
Wstęp do Acta Universitatis Lodziensis. Folia Oeconomica nr. 41/1984
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Uwagi do ewolucji funkcji rachunkowości w Polsce

63%
Jarugowa A., Marcinkowski J., Katedra Rachunkowości U. Ł.
Acta Universitatis Lodziensis. Folia Oeconomica
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1989
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vol. 88
EN
The scope and contents of accounting functions are closely connected with the socio-economic, financial-banking and legal institutional system In the country in which a given enterprise operates. From among numerous functions of accounting, Its control and Informative functions are ranked foremost. They can be found in every socio-economic system but they undergo, however, major transformations along with growing complexity of the environment and forms of enterprises activity. These two functions of accounting have undergone a marked evolution in Poland. Due to very detailed and uniform prescriptions and procedures of accounting and reporting, as well as those concerning the functions of chief accountants and auditors, the changes occurring in functions of accounting may be characterized on the basis of perceived control and information needs articulated in frequently changed legal norms, what constitutes the object of the performed analysis.
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Rachunkowość ku przyszłości społeczności lokalnych

63%
Jarugowa A., Nowak W. A., Katedra Rachunkowości U. Ł.
Acta Universitatis Lodziensis. Folia Oeconomica
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1997
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vol. 145
EN
Recently the world wide process of seeking for new approach to public sector accounting, different from the cameralistic conception, is becoming increasingly intensive. This is apparent mainly in the attempts of a complex application of resources accounting in public entities. Resources accounting is based on the accrual measurement concept, and the reporting model includes the balance-sheet, profit and loss account and cash-flow statement. Such a system of accounting makes possible the determination of the financial position of an entity and measurement its performance in terms of both global economic resources and cash resources only. The model solution comes from New Zealand. It is the country which was the first to develop and introduce the new system of public sector accounting. The annual report of Christchurch City Council (New Zealand) constitutes the basis for our paper. This is the first local government general purposes financial report prepered according to a business reporting model.
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