Search results

1

Idea Kodeksu Zawodowej Etyki w Rachunkowości by Accounting Association in Poland

100%

Żuraw P.

Annales. Etyka w Życiu Gospodarczym

|

2012

|

vol. 15

121-130

EN

Professional Ethics Code in Accounting constitutes a set of principles and values of everyday conduct of people whose work is connected with accounting. Accounting is an information system of enterprises, so it forms the basis of reliable management. Therefore information generated by accounting must be credible. Otherwise, the managing process would be based on false reports, which in consequence could lead to a fall of an economic subject, or it would at least cause the loss of clients, cooperators and associates` trust. Accounting Association in Poland as an organization with more than one hundred years` tradition for people connected with enterprise accounting out of concern for reliability and fairness of carried out and registered economic transactions, recommended the first in Poland ethics code directed to accountants as a professional group. Professional Ethics Code in Accounting is a set of norms which aim is to help people connected with accounting solve ethical dilemmas appearing in their job. It can be said that this code is, so to speak, an answer to unfair accusations formulated against accountants being (in some people`s opinion) a group of “criminals in white collars”. It is obvious that there are different people with different characters in each society. Pathologies were and will be present everywhere. Accountants` environment is not free of them, which is proved by accounting scandals in Poland and abroad (for example the case of Enron company in the United States). In order to avoid generalizing, it must be underlined that among the ones connected with accounting, there are a lot of honest people caring about the company`s good name.

2

Can we make references to Catholic social teaching (CST) when expanding scientific knowledge in accounting? Research problem statement

100%

Grabowski R.

Journal of Management and Financial Sciences

|

2019

|

issue 39

9-16

EN

Research interests of the author focus, among others, on accounting and Catholic social teaching (CST). This paper is motivated by the wish to launch research into these areas by raising the question featuring in the title about the feasibility of interdisciplinary studies covering the above-mentioned fields of research, i.e., accounting and Catholic social teaching. The paper makes an attempt to answer the question, however, whether it needs to be stressed that it just delineates a context for a wider and in-depth discussion that can be continued. Looking at conclusions reached by the author we may agree that it is possible to make references to Catholic social teaching when expanding the body of research knowledge in accounting. The aforesaid can be substantiated by the following arguments. First, CST can be viewed not only as the Catholic Church's doctrine but also as a reflection of research activity. Second, today there is a number of research works that discuss interdisciplinary studies on CST and social sciences, including economics and law. Third, accounting is a social science but at the same time it is an applied science focused, among others, on seeking solutions that would assist humanity and, above all, economic entities in accomplishing goals and meeting requirements set forth for them, which the mankind delivers not just in the economic context but also in the context of the system of values approved and exercised by societies. Fourth, in the literature there are writings that touch upon accounting and its links with ethics, culture, and religion (e.g., studies on accounting and Islam). In view of the above, seeking solutions in accounting (e.g. in reporting) that would meet requirements posed by CST is not in contradiction with to-date threads in research considerations and studies.

3

Istota i zakres rewizji finansowej

100%

Mikulska D.

Roczniki Ekonomii i Zarządzania

|

2012

|

vol. 4(40)

109-122

EN

The article focuses on the essence and scope of financial review in the light of the current legislation, i.e. Accountancy Act, and standards of financial review. First, the purpose, scope and the subject matter of financial review are identified as these are crucial elements to it. Next, the examination of a financial review is discussed, and then the other procedures are presented – the inspection of an examination of a financial review and other certifying services.

4

Financial information in the management of the local government unit

100%

Wakula M.

Scientific Journal of the Military University of Land Forces

|

2018

|

vol. 50

|

issue 4(190)

183-192

EN

Changes occurring in the conditions under which local government units function require the adaptation of the type, scope and frequency of information provided that is used in decision-making processes. In business entities, relevant information used in management is provided by the accounting department and in particular its last stage of reporting. The current accounting system of territorial self-government units is simplified and directed towards the implementation of budgetary tasks and the maintenance of budgetary discipline. Accordingly, the information contained in those companies' reports is incomplete and insufficient for management purposes. Therefore, it would be necessary to transform this system in order to improve the use of information generated in the management process.

5

Informacje ekologiczne a inwestorzy giełdowi

75%

Lulek A., Szczypa P.

Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia

|

2013

|

vol. 47

|

issue 3

EN

Nowadays proecological conditions are influenced by proecological awareness of managers and customers and more strict environment safety law regulations and also proecological culture trends. In relation with above statement, ecological information is becoming important with accountancy system as its’ reliable source.The authors of the article ascertained that:1. Corporations present on their internet websites ecological information, however these information are often insufficient and too general.2. Stock exchange investors would be more interested in ecological information, if they were associatedwith ecological risk of certain corporation.In association with above statements, there is a need to reveal ecological information. They are very important for stock exchange investors.

PL

Artykuł nie zawiera abstraktu w języku polskim

6

Rachunkowość wariantowa jako element kształtowania wyniku finansowego przedsiębiorstwa

75%

Szalay M.

Pieniądze i Więź

|

2018

|

vol. 21

|

issue 3(80)

50-59

PL

W niniejszym artykule omawia się kluczowe zagadnienia wiążące rachunkowość z zarządzaniem przedsiębiorstwem. Ujmowane są one w ramach polityki bilansowej danej jednostki. Należy do nich m.in. wykaz stosowanych w danym przedsiębiorstwie rozwiązań, które – dopuszczone zgodnie z regułami prawa bilansowego – mogą dać możliwość wykazywania odmiennej wartości w przypadku takich samych działań ekonomicznych prowadzonych przez jednostkę gospodarczą. W artykule szczególną uwagę poświęca się amortyzacji oraz rozchodowi zapasów.

EN

The article discusses key issues binding accounting with business management. They are included in the balance sheet policy of a given unit. These include i.a. a list of solutions applied in a given enterprise, which – admitted according to the rules of the balance sheet law – may give the opportunity to show a different value in the case of the same economic activities carried out by the economic unit. Particular attention is paid to amortization and expenditure of stockpile.

7

Rachunkowość w Polsce w okresie gospodarki centralnie planowanej – historia mówiona

63%

Karmańska A.

Zeszyty Teoretyczne Rachunkowości

|

2018

|

issue 97(153)

161-177

PL

W niniejszym artykule zaprezentowano przede wszystkim relację z wywiadu przeprowadzonego z dr. Zdzisławem Fedakiem, uczestnikiem prac nad rozwiązaniami systemowymi rachunkowości w Polskiej Rzeczpospolitej Ludowej (PRL), a – obecnie – animatorem doskonalenia polskiej praktyki rachunkowości w warunkach gospodarki rynkowej. Bezpośrednią przesłanką tej publikacji jest przyczynienie się do wypełnienia luki w zakresie prezentacji uwarunkowań i specyfiki cech rachunkowości w Polsce z okresu gospodarki nierynkowej, z odwołaniem się do wiedzy i doświadczeń osób dobrze znających status quo w tym obszarze. Tekst wpisuje się w nurt dokumentowania historii rachunkowości przy zastosowania metody badawczej znanej jako historia mówiona (oral history).

EN

This article presents an account of an interview with Zdzisław Fedak, PhD, who participated in the work on the systemic solutions in accounting in the People’s Republic of Poland (PRL), and currently is an animator of improvements in Polish accounting practice in the conditions of market economy. The basic reason for this publication is the need to fill the gap in the picture of the determinants and characteristics of accountancy in Poland in the period of non-market economy, taking advantage of the expertise and experience of people knowing the status quo in this area. This text is part of the trend to document the history of accountancy by means of a research method known as oral history.

8

Accountancy in Poland in the period of the centrally planned economy. A few comments from experience

63%

Fedak Z., Karmańska A.

Zeszyty Teoretyczne Rachunkowości

|

2018

|

issue 99(155)

9-24

EN

This article presents comments on selected aspects of the accounting law applicable in Poland in the period of the centrally planned economy. They were made based on the interview with Mr. Zdzisław Fedak, PhD, a participant of the works on the systemic solutions in accountancy in the People’s Republic of Poland (PRL). He is currently trying to stimulate improvements in the Polish accountancy practice in the conditions of market economy. The basic reason for this publication is the need to fill the gap in the picture of the surroundings and unique characteristics of accountancy in Poland in the period of the non-market economy, while taking into account the expertise and experience of the people who knew well the reality of those times. This text is a part of the trend to document the history of accountancy by means of the research method known as oral history.

PL

W tym artykule zaprezentowano komentarze do wybranych aspektów prawa bilansowego obowiązującego w Polsce w okresie gospodarki centralnie planowanej. Zostały one poczynione na podstawie wywiadu przeprowadzonego ze Zdzisławem Fedakiem, uczestnikiem prac nad rozwiązaniami systemowymi rachunkowości w Polskiej Rzeczpospolitej Ludowej (PRL), a obecnie animatorem doskonalenia polskiej praktyki rachunkowości w warunkach gospodarki rynkowej. Bezpośrednią przesłanką tej publikacji jest chęć przyczynienia się do wypełnienia luki w zakresie wiedzy o uwarunkowaniach i specyfice rachunkowości w Polsce z okresu gospodarki nierynkowej, z odwołaniem się do wiedzy i doświadczeń osób dobrze znających realia owych czasów. Tekst wpisuje się w nurt dokumentowania historii rachunkowości przy zastosowania metody badawczej znanej jako historia mówiona (oral history).

9

Shared service centres as an optimal global business model

51%

Wilusz V.

Ekonomia Międzynarodowa

|

2020

|

issue 32

308-322

EN

In global corporations, outsourcing side business services has become increasingly popular within the last 20 years. In financial management, there are many laws that global companies must follow, generating high finance and accountancy costs. Strategic management is crucial to stay competitive in the global market. A new business model that combines austerity measures with high-quality finance and accounting services is becoming popular worldwide thanks to changes in company structures. This paper aims to indicate how a certain business model impacts financial management globally and how the business structure changes as the company grows. This paper analyses trend in global business, establishing a separate legal organisation for finance and accounting purposes only, to provide these types of services for business units all over the world within a capital group.

PL

W świecie globalnych korporacji outsourcing części usług biznesowych zyskał na popularności na przestrzeni ostatnich 20 lat. W obszarze zarządzania finansami dominują ograniczenia legislacyjne, za którymi korporacje globalne bezwzględnie muszą podążać, co generuje wysokie koszty obsługi finansowo-księgowej. Wydaje się, że umiejętność zarządzania strategicznego pozwoli globalnym gigantom pozostać konkurencyjnymi pomimo rosnących regulacji, a za tym rosnących kosztów. Nowy model biznesowy jest zdeterminowany znaczącym ograniczeniem kosztów z jednej strony oraz wysoką jakością usług z zakresu finansów i księgowości z drugiej strony; co jest możliwe dzięki określonym zmianom w strukturze organizacji o globalnym zasięgu. Celem niniejszego artykułu jest wskazanie jak określony, przyjęty przez organizację model biznesowy determinuje zarządzanie korporacyjnymi finansami oraz jak powyższe wpływa na zmianę struktury organizacyjnej korporacji o zasięgu globalnym. Artykuł ten jest próbą uchwycenia nowego trendu wśród korporacji międzynarodowych, polegającego na tworzeniu prawnie odrębnych, ale powiązanych kapitałowo jednostek organizacyjnych dla celów związanych z zarządzaniem finansami i rachunkowością.

10

Wpływ prawa podatkowego na założenia przyjmowane przez przedsiębiorców w polityce rachunkowości w Polsce i Wielkiej Brytanii (na przykładzie odpisów amortyzacyjnych)

45%

Walkowiak M. P.

Acta Universitatis Lodziensis. Folia Oeconomica

|

2014

|

vol. 1

|

issue 299

EN

The article presents the impact of tax law on accounting estimates. The research comprised all Polish construction companies that are listed (with accessible financial statement) in stock exchange, while the control group was a purposive sample of the biggest British companies from the same trade. The subject of analysis was building depreciation life, the instant asset write-off threshold, and group depreciation. Although companies in both countries prepared their financial statements in accordance with International Financial Reporting Standards, it was possible to show that their estimates were inspired by local tax law regulations.

PL

Artykuł przedstawia wpływ prawa podatkowego na założenia przyjmowane w polityce rachunkowości. Badanie przeprowadzono na wszystkich posiadających dostępne sprawozdania finansowe polskich podmiotach budowlanych notowanych na giełdzie, a grupę kontrolną stanowiła dobrana celowo próba największych brytyjskich spółek giełdowych z tej samej branży. Analizie poddano okres amortyzacji budynków, próg jednorazowego odpisu amortyzacyjnego oraz dokonywanie zbiorczych odpisów dla niskocennych środków trwałych. Pomimo iż podmioty w obydwu krajach sporządzały sprawozdania finansowe w oparciu o Międzynarodowe Standardy Sprawozdawczości Finansowej, to możliwe było wykazanie inspiracji w poczynionych założeniach lokalnymi przepisami podatkowymi.

11

Autonomiczność polskiego prawa bilansowego względem prawa podatkowego. Jej konsekwencje dla podmiotów prowadzących działalność gospodarczą

45%

Józefczuk M.

Roczniki Nauk Społecznych

|

2005

|

vol. 33

|

issue 3

89-100

EN

The text discusses the overriding rule of autonomy of the Polish accounting law with respect to the tax law that is in force, and the resulting record-keeping – settlement – finance consequences for subjects having their own businesses. In the text I include the basic definitions and sources of the accounting law and the tax law that are in force in Poland now. I point to the classifications of taxes that are in force in the Polish tax system. I discuss the aims and the rules of the accounting and tax laws being in force. I mention the three types of relations existing between the accounting and tax laws as well as a brief historical outline of the process of reaching autonomy of the accounting law with respect to the tax law. I consider the differences in calculating the financial result in the accounting law and the tax result in the tax law as well as the basic differences between the contents of the definition of the cost and income in the accounting and tax laws. Finally I give actual examples of the consequences of autonomy of the accounting law with respect to the tax law for subjects having their own businesses, especially taking into account the rules of record-keeping provided by the accounting and tax laws. I discuss the lack of clarity in the tax law, and also the growing transaction costs for units having their own businesses in Poland resulting from lack of that clarity and imposition of new duties on economic subjects by the state. I suggest a short introduction to the deferred tax as the basic tool that allows including in the accounts the differences resulting from separate treatment of the cost and income in the accounting and tax laws.

Refine search results

Idea Kodeksu Zawodowej Etyki w Rachunkowości by Accounting Association in Poland

Can we make references to Catholic social teaching (CST) when expanding scientific knowledge in accounting? Research problem statement

Istota i zakres rewizji finansowej

Financial information in the management of the local government unit

Informacje ekologiczne a inwestorzy giełdowi

Rachunkowość wariantowa jako element kształtowania wyniku finansowego przedsiębiorstwa

Rachunkowość w Polsce w okresie gospodarki centralnie planowanej – historia mówiona

Accountancy in Poland in the period of the centrally planned economy. A few comments from experience

Shared service centres as an optimal global business model

Wpływ prawa podatkowego na założenia przyjmowane przez przedsiębiorców w polityce rachunkowości w Polsce i Wielkiej Brytanii (na przykładzie odpisów amortyzacyjnych)

Autonomiczność polskiego prawa bilansowego względem prawa podatkowego. Jej konsekwencje dla podmiotów prowadzących działalność gospodarczą