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Prawna i teoretyczna koncepcja oszustwa księgowego jako efekt dążenia przedsiębiorstw do maksymalizacji zysku

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Michalczyk L.

Pieniądze i Więź

2012

vol. 15

issue 2(55)

121-131

Financial and accounting scandals became a synonym of private business activities in the 1st decade of the 21st century. They contributed to the creation of such theoretical concepts as: creative accounting, accounting engineering and, in the Polish economic reality, variant accounting. This article presents a theoretical overview of a financial or accounting scandal in the Polish economic environment. It attempts to answer the question whether the Polish balance law endorses the creation of procedures, such as those seen in the case of Enron and WorldCom. In order to attain this goal, a distinction was established between accounting engineering (using the current, legally-binding balance law), creative accounting (covering unlawful practices), and praxeological accounting. The attitudes of particular accountants were analyzed using the concept of business ethics.

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1 Pieniądze i Więź

1 2012

1 Michalczyk L.

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Prawna i teoretyczna koncepcja oszustwa księgowego jako efekt dążenia przedsiębiorstw do maksymalizacji zysku