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Ethical issues in the early works of accounting

100%
Garstka M.
Annales. Etyka w Życiu Gospodarczym
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2018
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vol. 21
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issue 8
7-15
EN
Accountants in Poland have recently had the opportunity to celebrate the 20th anniversary of the introduction of the Accounting Act. The act was passed by the Polish Parliament in 1994. 500 years earlier, a treaty on double-entry accounting system was published by Pacioli. The publishing of Tractatus XI. Particularis de computis et scripturis was a momentous event marking the beginning of a new field of economics. Double-entry accounting was in use since Cotrugli introduce it some thirty years before Pacioli published his work. Recently, in accounting as well as in economics, emphasis has been put on ethics, moral values, and professional attitudes. It is worth considering whether, or to what extent, these were present in the early works of accountancy from 550 years ago and how accountants approached these matters at the beginning of the written history of accounting. This article presents the main ideas included in the guidelines set by Pacioli and Cotrugli regarding double-entry systems and investigates if ethical guidelines were present there. It turns out that the author of an essential work in the history of accounting, as well as his predecessor, devoted much attention to the moral attitude of the merchant, their appropriate behaviour, their attitude towards customers, and their colleagues and competitors.
2
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Etyka zawodowa w rachunkowości

100%
Garstka M.
Annales. Etyka w Życiu Gospodarczym
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2014
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vol. 17
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issue 1
61-72
EN
Recently we have observed the high volatility and complexity of law and business transactions, as well as the assumption of prepared valuations and self-shaping principles in accounting. Greater independence in a changing environment increases the risk of unethical behaviour. There have been many cases of negative behaviour in accounting, known as a creative, aggressive or fraudulent accounting. Responsibility for bankruptcy and financial failures was pinned on accounting, which shattered the reputation of the accountants concerned. Professional requirements for accountants are high and they have greatly increased, especially in the financial operations sector. However, it is expected that employees will also act ethically. Professionalism is associated in the same way with professional competence and ethical standards. The Code of Professional Ethics in Accounting introduces important ethical principles for accountants. It is worth noticing how the principles refer to human traits, virtues and considering whether to accept and obeying them as an act of conscience. Accountants are facing ethical dilemmas that affect their private life.
3
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Użyteczność informacji w sprawozdaniu finansowym w kontekście epidemii w związku z zakażeniami wirusem SARS-CoV-2

100%
Garstka M.
Przegląd Prawno-Ekonomiczny
|
2021
|
issue 1
43-61
EN
The introduction of the state of epidemic in Poland had certain consequences for accounting. The deadline for preparing the financial statement has been extended. The announcement theepidemic may have occured in the period after the balance sheet date. Entities should analyse events after the balance sheet date, evaluate and determine whether they are essential, corrective to the statement, requiring disclosure in a descriptive form or not. The research question is: how did individual units record the announcement of the state of epidemic in connection with SARS-CoV-2 infection and the resulting events in the financial statements. The question was asked about the usefulness of the information in the financial statement. The study included sample financial reports where information was sought on the impact of the epidemiological situation on the financial situation and financial performance, as well as confirmation of compliance with the regulatory requirements. Critical analysis of the regulations, literature on the subject and the statements, as well as the employment of induction and deduction method have allowed a good assessment of the fulfillment of duties and a few preliminary conclusions, however, requiring further research. The narrative records of an entity’s position in relation to the outbreak of the epidemic can be interpreted differently, depending on what date and when the entity prepares a financial statement relative to the date on which the outbreak was announced. Its full understanding would require additional explanations from the entity. Users of the financial statements should count on the social responsibility of entities, for whom the state of epidemic is a practical test.
PL
Wprowadzenie stanu epidemii w Polsce wywołało określone konsekwencje w rachunkowości. Dokonano wydłużenia terminu sporządzenia sprawozdania finansowego. Zdarzenie ogłoszenia stanu epidemii mogło mieć miejsce w okresie po dacie bilansu. Jednostki powinny analizować zdarzenia po dacie bilansu, ocenić i zakwalifikować jako istotne lub nie, korygujące lub nie, wymagające ujawnienia w nim w formie opisowej lub nie. Pytaniem badawczym jest, jak jednostki odnotowały ogłoszenie epidemii w związku z zakażeniami wirusem SARS-CoV-2 i wynikające z tego kolejne zdarzenia w sprawozdaniu finansowym. Postawiono pytanie o użyteczność informacji w sprawozdaniu finansowym. Obiektem badań były przykładowe sprawozdania finansowe, gdzie szukano informacji o wpływie sytuacji epidemicznej na sytuację majątkowo-finansową i wynik finansowy, a także potwierdzenia wypełnienia wymogów regulacji. Badania krytyczne regulacji i literatury przedmiotu oraz sprawozdań i wnioskowanie metodą indukcji i dedukcji pozwoliły na dobrą ocenę wypełnienia obowiązków i na kilka wstępnych wniosków, wymagających jednak dalszych badań. Narracyjne zapisy dotyczące sytuacji jednostki w związku ze stanem epidemii mogą być różnie zinterpretowane i zależą od tego, na jaki dzień i kiedy jednostki sporządzają sprawozdanie finansowe względem dnia ogłoszenia stanu epidemii. Ich pełne zrozumienie wymagałoby dodatkowych wyjaśnień ze strony jednostki. Użytkownicy sprawozdań finansowych powinni liczyć na społeczną odpowiedzialność jednostek, dla których sytuacja epidemii jest praktycznym sprawdzianem.
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