Now showing items 1-7 of 7

    • Ethical aspects of normative theories of accounting 

      Rogowska, Beata (Wydawnictwo Uniwersytetu Łódzkiego, 2018)
      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 ...
    • Ethical issues in the early works of accounting 

      Garstka, Małgorzata (Wydawnictwo Uniwersytetu Łódzkiego, 2018)
      Accountants in Poland have recently had the opportunity to celebrate the 20th anniversary of the introduction of the Accounting Act. The act was passed by the Polish Parliament in 1994. 500 years earlier, a treaty on ...
    • Etyczny aspekt teorii normatywnych rachunkowości 

      Rogowska, Beata (Lodz University Press, 2016-09-15)
      The aim of this study is to show the ethical aspects of the so-called normative accounting theory (NT), with particular emphasis on the ethical and normative theory (EN) important for the development of accounting as a ...
    • Etyka zawodowa w rachunkowości 

      Garstka, Małgorzata (Wydawnictwo Uniwersytetu Łódzkiego, 2014)
      Recently we have observed the high volatility and complexity of law and business transactions, as well as the assumption of prepared valuations and self-shaping principles in accounting. Greater independence in a ...
    • The influence of religious principles on the formation of the accounting system 

      Czerny, Małgorzata (Wydawnictwo Uniwersytetu Łódzkiego, 2018)
      Factors such as different cultural determinants undoubtedly affect “the shape” of the economy. Mueller, Hofstede and Gray, among others, have studied the impact of the cultural factors on an economy, especially in fields ...
    • Problematyka etyczna w pierwszych dziełach o rachunkowości 

      Garstka, Małgorzata (Lodz University Press, 2015-09)
      Accountants recently had the opportunity to celebrate 20 years of existence in Poland the regulating of accounting. The act was adopted by parliament in 1994. 500 years before the treaty about double accounting was ...
    • Wpływ zasad religijnych na ukształtowanie systemu rachunkowości 

      Czerny, Małgorzata (Lodz University Press, 2016-05)
      Undoubtedly, such factors as different cultural background affects ‘the shape’ of economy. The impact of cultural factors on the economy, as well as its specific fields (particularly accounting), has been studied by, ...