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Why should accounting science be more normative?

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Kabalski P.

Zeszyty Teoretyczne Rachunkowości

2016

issue 88(144)

61-72

Faced with the economic problems vexing the world in recent years, we have witnessed an increased number of voices pointing to the need to redirect economics towards values. In relation to economics as a science, it means a shift towards a normative approach. The author supports this view and encourages the adoption of the normative approach in the area of accounting. The aim of the article is to point out the need to apply the normative approach in accounting to a greater extent than before, to present the benefits resulting from the approach and to indicate several vital problems that normative accounting could contribute to solving.

W ostatnich latach wobec problemów ekonomicznych trapiących świat nasiliły się głosy wskazujące na konieczność powrotu ekonomii do wartości. W odniesieniu do nauki ekonomii oznacza to zwrot w stronę podejścia normatywnego. Autor popiera to stanowisko i nawołuje do przyjęcia go również w nauce rachunkowości. Celem artykułu jest zwrócenie uwagi na potrzebę zastosowania w rachunkowości podejścia normatywnego w większym niż dotychczas zakresie, przedstawienie wynikających z tego korzyści oraz wskazanie kilku istotnych problemów, do rozwiązania których nauka rachunkowości w wydaniu normatywnym mogłaby się znacząco przyczynić.

Burning up and burning out. Human Sustainability in a Time of Emotional Climate Change

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El Oddi B., Knoop C.-I.

Academicus. International Scientific Journal

2022

vol. 13

issue 25

56-74

The world is focused on countering climate change to guarantee our survival. But as our planet burns up, we are burning out. The costs of mental health disorders dwarf those of climate change and yet do not get commensurate attention from global leaders. Health care providers and organizations have acted first but need support of the financial markets and public decision-makers. In this paper, we argue that the economic and social toll of mental health and wellbeing issues deserve equal attention from business and public leaders because Human Sustainability is as important as Environmental Sustainability for our ability to endure and thrive as a species in harmony with others

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1 Academicus. International Scientific Journal

1 Zeszyty Teoretyczne Rachunkowości

1 2022

1 2016

1 El Oddi B.

1 Kabalski P.

1 Knoop C.-I.

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Why should accounting science be more normative?

Burning up and burning out. Human Sustainability in a Time of Emotional Climate Change