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1
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Możliwości badania zachowania księgowych w świetle paradygmatów rachunkowości

100%
Artienwicz N.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
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issue 2
355-363
EN
Accounting is a social science. The most important element of the social world are humans. This paper analyses the scope of possible research on accountants' behaviour within existing accounting paradigms. The paradigms suggested by A. Riahi-Belkaoui were used in this analysis. Although examining the behaviour of accountants is not a typical accounting research subject, it is worth of consideration. A broad social perspective is the counterweight to the predominant technical aspects of accounting.
2
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Pozytywna Teoria Rachunkowości – założenia, koncepcje, badania

100%
Kędzior M.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
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issue 1
33-42
EN
In the article the most important accounting theory classification was presented: normative theory, capital market research, positive theory, behavioural research in accounting. The author stressed the connection between agency theory and positive theory of accounting. There are three most important positive accounting theory assumptions: management compensation hypothesis, debt contracting hypothesis, political cost hypothesis. The author also presented the most relevant empirical research in positive accounting theory
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Rzetelność wartości godziwej w procesie księgowego rozliczania połączeń metodą nabycia – wyzwanie współczesnej rachunkowości

100%
Maruszewska E. W.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
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issue 1
293-301
EN
The main objective of business combinations accounting is to provide information about the fair value of acquired assets and liabilities. Fulfillment of that aim should be measured based on reliability of information provided. Reliability requires a great deal of care at every stage of valuation process because of complicated nature of acquisitions and the multiplicity of methods allowed for fair value estimation.
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Praca licencjacka czy egzamin – analiza porównawcza w świetle wytycznych dla sylwetki absolwenta kierunku Finanse i Rachunkowość

100%
Szczypa P.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
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issue 2
407-416
EN
A check measurement in education on Finance and Accounting area on a vocational studies is very important from the point of view occupational competence, which are expected from the graduates of this area. Therefore, a form and a choice of instruments to the final checking knowledge and skills gained by students should be subordinate of their usefulness and effectiveness in the context of defined guidelines for the graduate of Finance and Accounting area. In this elaboration it was put to analysis two possibilities in this range, a thesis as well as a final exam in a task form. It was pointed on disadvantage and advantage of both cases, then made an attempt of defining, whether the thesis or the final exam is more profitable solution in the light of guidelines for the graduate of Finance and Accounting area. The result of this analysis shows that the final exam in a writing form is the best solution.
5
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Wybrane problemy prezentacji wyników działalności deweloperskiej w kontekście nadrzędnych zasad rachunkowości – artykuł dyskusyjny

100%
Kalinowski J.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
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issue 2
103-112
EN
The aim of this article is to analyze chosen problems of presentation results for development activities, in the context of accounting principles. In the reason of limited text volume, the article contains the most controversial problems in development environment. The article is a voice in discussion during the process of creating of Polish accounting regulations.
6
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Należności z tytułu dostaw i usług w sytuacji kryzysu zaufania do kontrahenta, z perspektywy rachunkowości

100%
Dyhdalewicz A.
Zarządzanie i Finanse
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2012
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vol. 4
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issue 1
141-155
EN
The purpose of this article is to present currently applied solutions corresponding with the knowledge on the negative aspects of co-operation with business partners, including both theoretical and practical aspects. The deterioration of the financial situation of debtors results in recognizing impairment write-offs on receivables in the value corresponding to the risk of non-payment. Solutions applied in this area constitute a part of the accounting policy of each business entity. In order to reach the aim set, the Polish regulations were compared to the International Standards of Accounting and Financial Re-porting (IAS/IFRS) regulations and the currently applied in the accounting policy principles of recognizing impairment write-offs on receivables were analyzed based on the selected public entities listed on the Warsaw Stock Exchange. The article uses the method of studying the literature by making a comparative analysis of selected regulations contained in the Polish balance sheet law and IAS/IFRS with respect to trade receivables value decrease and applies the case studies analysis.
7
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Znaczenie etyki w kształtowaniu się moralności środowiska księgowych w Polsce

100%
Kogut J.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
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issue 2
395-406
EN
Running a business creates many incentives for unethical behaviour mainly because it is directly and indirectly related to making money and the desire to multiply it. Motives behind getting involved in unethical behaviour by professional accountants result in most cases from pressures exerted by management boards, from concerns about losing a job, opportunities for obtaining large amounts of money, absence of responsibility for undertaken activities, inconsistent and unclear legal regulations, lack of professional expertise, or individual, personal features. The above threats result in the fact that while constructing ethical programme of an economic entity it is necessary to pay attention to due ethical principles in the field accounting. They should refer to personal sense of responsibility for undertaken actions, social awareness of consequences resulting from the decisions taken, the need to be fair in conducting all accounting tasks, which ultimately means accepting the system of high moral and ethical values.
8
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Geopolityka rachunkowości, czyli o zmierzchu rachunkowości, którą znamy

100%
Kamela-Sowińska A.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
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issue 1
17-32
EN
Accounting Has been going transformation. The simple accounting we have all known for years is becoming history in front of our eyes. The new accounting system is being shaped by geopolitical conditions and globalization. To survive and to grow, companies have to be deft and able to undertake socially required actions, including distribution of economic, social and political benefits among stakeholder groups which drive them. The article presents the set of arguments why accounting is changing and the influences of this changes on accountants and auditors and eventually put the question whether the accounting we exercise nowadays could be call accounting.
9
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Wartość godziwa a nadrzędne zasady rachunkowości

100%
Mazur A.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
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issue 1
303-313
EN
Compliance with the main accounting principles and the detailed rules of valuation and measurement of the financial result is necessary for the reporting about companies’ real condition. Those detailed rules should be consistent with the main principles, unless the accounting law states something else. Applying the fair value to the financial statement according to the IFRS and the Polish accounting law makes the main accounting principles, especially: accrual, matching, prudence and historical cost principles unfulfilled. This inconsistency appears especially when the changes of the fair values should be recognized as revenues and costs. Such a situation may be a sign of the next step of the accounting evolution.
10
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Rachunkowość małych jednostek gospodarczych – dylematy wyboru

100%
Dyhdalewicz A.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
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issue 2
261-272
EN
As the small business enterprises develop and their revenues increase, they are obliged to start keeping the books of account. This article is aiming at a brief presentation of: selected issues related to book keeping; simplifications allowed by the Accounting Act, which need to be described in small business enterprise’s accounting policies and indication of usability of the information, which are included in annual financial statements and are used to evaluate the small business enterprise’s activity by the owner.
11
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Rachunkowość a tendencyjne kreowanie obrazu działalności przedsiębiorstwa

100%
Wiatr M., Śnieżek E.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
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issue 1
113-124
EN
Creative and aggressive accounting are notions widely applied at present business nomenclature. In consequence the accounting policy is becoming more and more important element of enterprise information policy. The “feedback effect” among the enterprise and its environment called "inductance of the information" means, that financial information has the influences over potential investor (recipients) behaviors and also determines management board (sender) decisions. In this article, authors have drawn up an attention to identify creating aspects of accounting for biased view of company activities and counteract of such effects.
12
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Aktywa własności intelektualnej – możliwość identyfikacji i pomiaru w rachunkowości

100%
Michalczuk G.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
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issue 1
325-334
EN
Intellectual property assets, which play more and more important role in creating value, represent one of more difficult issues in present accounting. That includes a possibility to categorize them as assets, and what is related measurement with accounting tools. As a consequence of the current regulations is a fact that only some of intangible assets are recognized. This situations requires conducting continuous research on improvements in practice of accounting, not only for unifying notions and the scope of intangibles comprised in the regulations, but also for broadening the range of the intangible assets which can be rated among assets.
13
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Rachunkowość sektora MSP a konieczność nowych regulacji – inspiracja do badań empirycznych

100%
Zawadzki A.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
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issue 2
293-302
EN
This paper introduces the issue of accounting for small and medium enterprises sector (SMEs). The author takes part in the wide discourse on the confines of simplifications and enterprise segmentation in Polish balance sheet law from the point of view of company overall activity. The paper presents researchers' opinions and author’s observations of economic life in practice. The author classifies simplifications covered by the Accounting Act and raises a question about the necessity to keep the books in microenterprises organized as sole proprietorships. The paper precedes future empirical research concerning this subject.
14
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O potrzebie ujednolicenia programu przedmiotu „Rachunkowość podatkowa

100%
Winiarska K.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
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issue 2
425-432
EN
The term “tax accounting” is not popular in Poland. A few authors start to use this term to describe the method of converting information from financial accounting to tax calculations’ needs. These authors present the content of tax accounting differently. There is a need to implement the subject „tax accounting” as well as standardize the program at all economics studies. Contemporary accountants should posses the knowledge of tax strategy.
15
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Stosowana podstawa wyceny a rola rachunkowości w społeczeństwie i gospodarce

80%
Frendzel M.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
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issue 1
233-243
EN
The article undertakes an issue of measurement in the context of a role of accounting in socio-economic system and its objectives. An use of current measures may be justified in a case of accounting (or financial reporting) being aimed at reflection of current economic picture of entity when there is analyzed its useful in resources’ allocation decisions. Other measurement bases (e.g. historical cost) may be justified when other perspective and assumptions are made.
16
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Krajowe Ramy Kwalifikacji a efekty uczenia się na kierunku „Finanse i rachunkowość”

80%
Drumlak U.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
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issue 2
365-375
EN
In the paper situation in polish higher education system has been described in comparison with creating the European Higher Education Area (EHEA). The author has focused on the European Qualifications Frameworks as well as the National Qualifications Frameworks. There has been presented a proposal of learning outcomes implementation for students of the faculty Finance and Accounting. The highly important, while preparing new programs based on learning outcomes, is to meet requirement of the labor market.
17
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Teoria rachunkowości zarządczej – pięć kluczowych mitów

80%
Łada M., Kozarkiewicz A.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
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2011
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vol. 1
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issue 2
167-175
EN
The aim of the paper is to confront the views as to the role and methodology of scientific research in the area of management accounting conducted abroad. Polish reality differs from the conditions of world science, and one of significant barriers in following its development are false believes on the scope and role of scientific research. The paper discuses five myths on management accounting theory. The myths have been called with some symbolic names, such as: myth of one truth, myth of one theory, myth of accounting as quantitative science, myth of authority and myth of superconsultant.
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Znaczenie korporacji transnarodowych dla rozwoju globalnych regulacji rachunkowości

80%
Krasodomska J.
Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie
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2012
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issue 877
37-47
EN
Transnational corporations play an important role in today’s global economy, not only because of the size of their incomes and significant share in international trade figures, but also due to the extremely extensive structures and complicated capital links that often occur among them. The paper presents the significance of transnational corporations in the process of unifying worldwide accounting regulations. Working out global accounting standards may be convenient for transnationals for many reasons, like reducing accounting costs or facilitating access to foreign capital. This goal can be achieved if two organizations – the IASB and FASB – cooperate.
19
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Utrata wartości aktywów jako odzwierciedlenie ryzyka prowadzenia działalności gospodarczej – problem ujawniania informacji w sprawozdaniu finansowym

80%
Trzpioła K.
Zarządzanie i Finanse
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2012
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vol. 1
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issue 1
163-174
EN
The article presents criticism of how disclosure of impairment of assets in the financial statements. Decrease the value of the controlled resource property can be a reflection of the risks of economic activities in each industry and enterprise. On the basis of an analysis of the financial statements of the author illustrates the shortcomings of existing practice.
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Rozwój usług w globalnej gospodarce ze szczególnym uwzględnieniem outsourcingu finansowo-księgowego

80%
Świetla K.
Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie
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2012
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issue 889
103-115
EN
The growing importance of services is seen in the modern world as a requirement for civilisation’s proper economic development. Services began to expand in the mid-twentieth century, and have gone on to become a leading economic sphere in highly developed countries. Increased efficiency often has a decisive impact on the productivity and competitiveness of economies and GDP. At the same time, it has started a constant evolution of the requirements, resulting in the quick development of specialist companies that meet market expectations. Global transactions require from market participants up-to-date knowledge of international regulations. Continuous training of employees is not only expensive but also does not allow operators to focus on their core business, which is why they come more and more to rely on the purchase of professional services that meet their expectations. The transnational movement of services is therefore the result of the use of the latest assistive technology and knowledge of the global economy. It is not only their reach and accessibility that accounts for the popularity of services, but also the opportunity to acquire specialised services. One result of this popularity has been the development of financial and accounting outsourcing.
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