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Ekonomia społeczna a współczesna heterodoksja

100%
Rogowska B.
Studia Ekonomiczne
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2015
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vol. 210
209-221
EN
The aim of the article is to analyze Social Economics in the context of the role and importance in the stream of modern heterodoxy with regard to the future of economics. In this article, exposed the positive and negative aspects of belonging to heterodoxy. The analysis shows that in the changes Economics as science Social Economics should play a significant role. This is due to the social nature and the structure of hetero¬doxy. Visible are also potential threats to its scientific identity.
2
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„Na obrzeżach ekonomii”. Znaczenie współczesnej heterodoksji

100%
Rogowska B.
Studia Ekonomiczne
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2016
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vol. 259
108-118
PL
Celem artykułu jest ukazanie roli i znaczenia współczesnej heterodoksji w kontekście metodologii nauki ekonomii. Ponadto uwzględniono dychotomię ortodoksja– heterodoksja i dokonano systematyzacji głównych pojęć. Wskazano na złożone relacje względem ekonomii głównego nurtu. Szczególny nacisk został położony na złożoną strukturę współczesnej heterodoksji.
EN
This article aims to show the role and importance of modern heterodoxy in the context of economic science methodology with regard to its structure in relation to the mainstream economics.
3
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The role of the state during the Covid-19 pandemic in Poland and the Czech Republic. A comparative analysis

100%
Rogowska B.
Nierówności społeczne a wzrost gospodarczy
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2022
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issue 69
101-126
PL
Aktywność państwa w okresie kryzysu z reguły ukazuje obszary wrażliwe, słabsze lub od dawna niezreformowane, reprezentujące „słabości” danej gospodarki. Celem artykułu jest porównanie obszarów wymagających szczególnej pomocy publicznej w Polsce i Czechach w kontekście wpływu pandemii Covid-19, z uwzględnieniem ich historycznego rozwoju. Wybór państw jest celowym zabiegiem metodologicznym ze względu na to, że oba reprezentują jeden z kluczowych regionów Europy. Wskazane państwa są członkami UE, co warunkuje podejście Czech i Polski w zakresie polityki gospodarczej w tym handlowej, społecznej, bezpieczeństwa żywnościowego, energetycznej, ochrony zdrowia (z uwzględnieniem kompetencji państw członkowskich w relacji do UE w tym zakresie). Zwrócono uwagę na fakt, że obydwa państwa nie przystąpiły do strefy euro. Uwzględniono koncepcje podatkowe w ramach finansów publicznych obydwu państw. Ponadto państwa te współcześnie stanęły przed podobnymi wyzwaniami ekologicznymi np. Green Deal, co wpływa na konieczne przemiany gospodarcze. Jako metodę badawczą wykorzystano analizę komparatystyczną uwzględniając nie tylko różnice, ale i podobieństwa pomiędzy analizowanymi państwami. Przed obydwoma państwami stoją wyzwania cywilizacyjne i rozwojowe, np. zmiany cyfrowe, które będą determinowały efektywność pozostałych polityk publicznych.
EN
The activity of the state during the crisis, as a rule, shows vulnerable areas, ones that are weaker or for a long time unreformed, representing the ‘weaknesses’ of a given economy. The aim of this paper is to compare areas requiring particular state aid in Poland and the Czech Republic in the context of the impact of the Covid-19 pandemic, taking into account their historical development. The choice of the countries is the deliberate methodological procedure due to the fact that both represent one of the key regions in Europe. The indicated countries are EU members, which determines the approach of the Czech Republic and Poland in the field of economic policy, including trade, social policy, food security, energy, and health protection (taking into account the competences of the member states in relation to the EU in this area). It was pointed out that both countries did not join the euro area. Tax concepts in the public finance of both countries were taken into account. Moreover, these countries are faced with similar ecological challenges such as the Green Deal which influences the necessary economic changes. Comparative analysis was used as a research method, taking into account not only the differences and similarities between the countries analysed. Both countries face civilization and development challenges, for example, digital changes, which determine the effectiveness of other public policies.
4
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Ethical aspects of normative theories of accounting

100%
Rogowska B.
Annales. Etyka w Życiu Gospodarczym
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2018
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vol. 21
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issue 8
17-29
EN
The aim of this article is to show ethical aspects of the so-called normative accounting theory (NT), with particular emphasis on the ethical and normative theory (ENT), important for the development of accounting as a science, taking into consideration its social function. Attention is focused on the so-called axiological layer with regard to the methodological foundation (pragmatic methods and related metascience) concerning the work of theorists in Western Europe. Although in the years 70s shall be considered as unscientific and begin the process of domination positive theory of accounting. It seems that the 21st century has brought about a rebirth of specific ethical and social topics in the field of accounting. The importance and usefulness of ethics in accounting have been growing due to changes in accounting and social needs driven by a turbulent environment, as well as changes in science.
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Racjonalność a ekonomia społeczna

100%
Rogowska B.
Studia Ekonomiczne
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2014
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vol. 180 cz 1
183-194
EN
This article attempts to define the categories of rationality, which correspond to the main assumptions of the social economy. From this perspective, made a critical analysis of one of the leading ideas of rationality represented by representatives of mainstream economics. Characteristics of the social economy has shown that one-dimensional analysis is not sufficient and should refer to the achievements of other social sciences. It requires redefinition of rationality, which must meet the combined criteria of economic and social development, taking into account a wide range of values. Issues raised in the article is not exhaustive, but it can be a voice for further discussion on this topic.
6
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Relacje między etyką, prawem i ekonomią: analiza poglądów Adama Smitha

100%
Rogowska B.
Annales. Etyka w Życiu Gospodarczym
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2019
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vol. 22
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issue 3
7-17
EN
Adam Smith is commonly viewed as the founding father of economics. This conviction stems from the publication of The Wealth of Nations in 1776. Smith’s works are chiefly examined in terms of economics. The discovery of reports of his Lectures on Jurisprudence and defining them as a “bridge” between his ethics, law and economics allows researchers to analyze Smith’s work from a fresh perspective. The aim of the paper is to discuss complex relationships between ethics included in The Theory of Moral Sentiments and general principles of law and economics. The main conclusion of this paper is that Smith emphasized the mutual complementation of moral and legal norms in the context of the economic development of the commercial society.
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