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EN
The aim of the article is critical look at the argumentation flowing from the side of the rationality behaviors critics in the market events. The theoretical deliberations are leading in wider reference to the homo oeconomicus conception. The author argues that the applicability of the homo oeconomicus presumption is not the result of its realism but the result of the comparative usefulness which bring its applicability to the microeconomics models.
EN
This article aims at analyzing whether - taking into account the rapid evolution of information technology - the use of the homo economicus model in its original form as a basis for contemporary economic research is still appropriate. Conducted research allowed to conclude that people are not able to use effectively all the available information and knowledge due to cognitive constraints. This makes it is necessary to introduce a new category of rationality to the homo economicus model in the form of limited rationality.
EN
This article attempts to present the concept of homo oeconomicus in the context of the evolution of research methods in economics. In the study, there has been placed a particular emphasis on the appearance of a normative nature of economic rationality. The normative nature of the assumptions underlying the concept of homo oeconomicus is mainly the consequences of the method of narration, based on the axiomatic basis of decision- making in science.
EN
The purpose of this article is to outline the concept of an economic agent as proposed by the German Historical School, its implications for economic policy and their implementation in the South Korean economic miracle, the most sustained example of strong economic growth in the 20th century. The author focuses on two key aspects of these issues in the context of rationality - the decision-making processes of a single economic agent and the divergences between the benefit to an individual and the whole economy. According to the German Historical School, the actions of an economic agent are shaped by the social environment and moreover the pursuit of wealth by individual members of society doesn't naturally harmonize with benefit to the whole economy. Therefore the government is required to take an active role in guiding the market. A careful study of the dictator Park Chung Hee's economic policy shows that it was in line with the concept of the human being characteristic of the German Historical School.
EN
The purpose of this article is to present the modern concept of homo sociooeconomicus which was created in response to the inadequacy of the concept of homo oeconomicus. Presented model was created from the concept of homo oeconomicus and homo sociologicus. Also shows features of both of these models. As a result of a critical analysis of the literature concluded that homo socio-oeconomicus, who is both an individual unit and part of the community, make rational decisions that are limited economic and non-economic factors such as for example social norms. This model, which was developed as a result of appreciation of sociology as an auxiliary science of economics is helpful in explaining market behavior of modern man. Calls for the inclusion of other social sciences to the study of economic.
EN
In the humanities and social sciences, the concept of the Anthropocene has become the starting point for theoretical analyses of the immediate relationship between the environmental preconditions for the existence of civilization and the human actions whose consequences threaten these preconditions. From the philosophical-anthropological point of view, reflections on the concepts of the Anthropocene focus not only on a critical analysis of the claims about human that originate in the natural sciences but also on an understanding of the overall role of humanity in the new geological-climatic regime of the Earth. The primary purpose of this paper is to highlight two-pronged problem areas, which include both the problem of anthropological constants as specific ways of makingstatements about humans and the problem of using them to reflect on the conceptual system of the Anthropocene. In particular, this paper emphasizes hypotheses and claims from the Anthropocene concept of Earth System Science that point to humans becoming a geobiophysical force in the Anthropocene. Three areas in which anthropological constants could be subsequently subjected to a deeper analysis are proposed.
EN
An objective of a paper is to present attributes of homo oeconomicus in the mainstream macroeconomics. In the process of development of mainstream schools a gradual concretization of the model proceeded and attributes of a rational economic man were being changed. The economic man becomes less ideal and closer to the reality.
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PL
Coraz większe zróżnicowanie zjawisk ekonomicznych oraz trudności w wyjaśnianiu rzeczywistości przy pomocy klasycznych teorii i narzędzi skłaniają do poszukiwania odpowiedzi na pytanie o wpływ czynników behawioralnych na decyzje człowieka. Dyskusja ta nie ominęła również obszaru rachunkowości. W artykule przedstawiono genezę ekonomii behawioralnej, która powstała w odpowiedzi na założenia ekonomii klasycznej i neoklasycznej. Założenia rachunkowości behawioralnej wynikają z założeń ekonomii behawioralnej i finansów behawioralnych. W artykule dokonano analizy dotychczasowych obszarów badań w rachunkowości behawioralnej oraz zidentyfikowano problemy, które zasługują na zbadanie w najbliższej przyszłości.
EN
The aim of the paper is the identification and analysis of key behavioral issues in accounting system. The behavioral economics originates from the critique of “homo oeconomicus” classical theory. The behavioral accounting is an offspring of behavioral economics and behavioral finance, what has been described in the first part of the paper. Additionally, the literature review of prior research of behavioral accounting has been done. Moreover, the authors have indicated the fields of accounting, where the influence of behavioral determinants will be increasing in the near future.
PL
Istnienie powiązań między jednostkami przejawia się we wszystkich niemal dziedzinach ludzkiego życia. Dotyczy to również procesów zaspokajania potrzeb, których przebieg jest istotnie uwarunkowany przez wpływ czynników społecznych. Wielu ekonomistów podejmowało próby objaśnienia społecznego charakteru konsumpcji, przyjmując różne perspektywy i założenia badawcze, dlatego zgromadzona w tym obszarze wiedza jest dość sfragmentaryzowana. W związku z tym głównym celem opracowania jest dokonanie syntetycznego przeglądu i podsumowania dorobku nauk ekonomicznych, charakteryzującego społeczne aspekty procesów konsumpcji.
EN
The existence of relations between individuals manifests itself in almost all areas of human life. This also applies to the processes of satisfying consumption needs which are strongly determined by the influence of social factors. Many economists have tried to explain the social nature of consumption, taking different perspectives and research assumptions, hence the accumulated knowledge in this area is quite fragmented. Therefore, the main objective of this paper is to develop a synthetic review and summarize the achievements of economics in the field of the social aspects of the consumption processes.
PL
Jednym z wielu paradygmatów, który uległ w ostatnich latach znaczącej zmianie, jest paradygmat człowieka racjonalnego (homo oeconomicus), który jest wspólny dla całego obszaru nauk ekonomicznych. W ich obrębie nauki o zarządzaniu najwcześniej przyjęły paradygmat o wpływie kognitywności oraz emocjonalności człowieka na jego ekonomiczne zachowanie i decyzje. Celem artykułu jest zaprezentowanie ewolucji tego paradygmatu od homo oeconomicusa do homo neuroeconomicusa.
EN
One of many paradigms, that have been changed in recent years, is the economic man (homo oeconomicus) paradigm, which is common for the whole area of economic sciences. In their range, management sciences as the first adopted the paradigm about the influence of human cognition and emotionality on economic behaviour and decisions. The article discusses the concept of the homo oeconomicus in economics and management. The aim of the paper is to introduce the evolution of this paradigm from the homo oeconomicus to the homo neuroeconomicus.
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