Geopolityka rachunkowości, czyli o zmierzchu rachunkowości, którą znamy

• Authors: Aldona Kamela-Sowińska

Title variants

EN

GEOPOLITICS OF ACCOUNTING

• Languages of publication: PL

Abstracts

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.

Keywords

EN

GEOPOLITICS; ACCOUNTING

• Publisher: Wydział Zarządzania - Uniwersytet Gdański
• Journal: Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
• Year: 2011
• Volume: 1
• Issue: 1
• Pages: 17-32

Contributors

author

Aldona Kamela-Sowińska

• Uniwersytet Ekonomiczny Poznań, Katedra Rachunkowości, Wydział Zarządzania