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Możliwości badania zachowania księgowych w świetle paradygmatów rachunkowości

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Artienwicz N.
Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
|
2011
|
vol. 1
|
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.
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