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Etyczny aspekt teorii normatywnych rachunkowości

100%
Rogowska B., Jan Kochanowski University (JKU) in Kielce, beat78@ujk.edu.pl
Annales. Etyka w Życiu Gospodarczym
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2016
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vol. 19
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issue 3
EN
The aim of this study is to show the ethical aspects of the so-called normative accounting theory (NT), with particular emphasis on the ethical and normative theory (EN) important for the development of accounting as a science, taking into account its social function. Attention is focused on the so-called axiological layer with regard to the methodological foundation (pragmatic methods and related metascience) regarding the work of theorists in Western Europe. Although in the years 70s shall be considered as unscientific and begin the process of domination positive theory of accounting. It seems that in the twentyfirst century takes rebirth specific ethical and social topics in accounting. The importance and usefulness of ethics in accounting due to turbulent environment changes of accounting and social needs, as well as changes within the science.
2
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Wpływ zasad religijnych na ukształtowanie systemu rachunkowości

100%
Czerny M., Poznan University of Economics and Business F. o. M., malgorzata.czerny@ue.poznan.pl
Annales. Etyka w Życiu Gospodarczym
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2016
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vol. 19
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issue 2
EN
Undoubtedly, such factors as different cultural background affects ‘the shape’ of economy. The impact of cultural factors on the economy, as well as its specific fields (particularly accounting), has been studied by, among others, Mueller, Hofstede and Gray. Reflections on the topic were also conducted in Polish literature, although relatively late. One of the cultural factors is, beyond doubt, religion, forming some ethical attitudes through the transfer of certain values, which become a guide to individual actions, and exerting an obvious influence on the applicable standards in a society. The author does not pretend to consider the relations between religion and ethics, in the article only issues concerning possible to demonstrate influence of religious norms on accounting are raised. The aim is briefly to discuss the impact of Christianity, Islam and Confucianism on accounting systems and practices, based on literature studies. In conclusion, the question arises about the sense of the convergence of accounting standards, at least in the context of the current efforts undertaken in this field.
3

The influence of accounting system regarding accounting and taxation of entities

84%
Mates D., Puscas A., Ursachi A., Ajtay E.
Journal of Legal Studies
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2016
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vol. 17
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issue 31
58-63
EN
Accounting and taxation in Romania at the beginning of the third millennium are in continuous development, as a result of globalization of the world economy and of connecting the accounting and tax system to the international and European one. The confluence of the two representative cultures – Anglo-Saxon and Latin-European – has left a strong mark on the Romanian accounting and taxation. The International Financial Reporting Standards (IFRS) and the European Directives set the line to follow for both the Romanian accounting and the Romanian taxation. We get to ask whether Romania has still got its own strategies of economic, social and cultural development or we are part of a system of strategies where accounting is also included?
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