http://hdl.handle.net/11089/4008 2026-04-08T11:59:04Z 2026-04-08T11:59:04Z Kalinowska, Katarzyna Kalinowski, Marcin http://hdl.handle.net/11089/4077 2018-02-01T11:18:45Z 2014-01-01T00:00:00Z

Zawód specjalisty ds. rachunkowości zarządczej w perspektywie etycznej Kalinowska, Katarzyna; Kalinowski, Marcin Increasing market competitiveness has brought about changes in enterprise management. There was a demand for an increase in the quality and quantity of information needed for operational and strategic management procedures. With the increasing demand for the desired cross-section of information necessary for an accounting system, in addition to the financial accounting responsible for generating financial information, management accounting was established. The purpose of this article is to seek answers to the question about how the professional ethics of management accountants are related to the nature and specifics of carrying out their professional duties.

2014-01-01T00:00:00Z Klimczuk, Andrzej http://hdl.handle.net/11089/4073 2018-02-01T11:18:45Z 2014-01-01T00:00:00Z

Podejście umiarkowane w sporze o możliwość i użyteczność moralną kodyfikacji norm etycznych Klimczuk, Andrzej The popularisation of code elaboration addressed to various social groups is one of the features of the modern world. However, among researchers of this phenomenon a full consensus on the moral validity and usefulness of this activity does not exist. The article closely reviews the literature with regard to the reasons for the creation of a moderate position on the codification of ethical standards. The essay brings closer the main concepts of ethical codes and positions for their adoption and rejection. Attention is paid to ways of increasing the effectiveness of codes and the ethical decision-making procedure in a manner that undermines supporters and opponents of codification approaches.

2014-01-01T00:00:00Z Szymański, Zdzisław http://hdl.handle.net/11089/4072 2018-02-01T11:18:47Z 2014-01-01T00:00:00Z

Ekonomia narodowa a etyka w ujęciu Stanisława Głąbińskiego Szymański, Zdzisław Stanisław Głąbiński (1862-1941), professor of Lviv University and the author of the two-volume ‘National Economics (‘Ekonomika narodowa’), was one of the main representatives of the historical-national approach in Polish economics. The study of national economics which he created was divided into general economics, i.e. economic theory, and practical economics, referred to as economic and social policies. Głąbiński emphasizes that there is a close relationship between the latter and ethics. Before the development of economic theory, economic thought was normative, because of its close relationship to ethics. However, it was not the history of economic theory, but the history of the notion of economic politics and of its practical application. Due to the social nature of ethics, there are also specific relations between it and theoretical economics. In modern countries finding a solution to the so-called social question has become a common task of economics and ethics. Ethical topics are also contained in the content of the category ‘social resources’, in which the social determinants of human economic activity find their fullest reflection. This applies in particular to the category of moral resources, which illustrates the functioning of state bodies and public institutions, the state of education, the prevailing habits and the customs and the character of the nation.

2014-01-01T00:00:00Z Kaczmarek, Bartłomiej http://hdl.handle.net/11089/4067 2018-02-01T11:18:45Z 2014-01-01T00:00:00Z

Ekonomiczne i społeczne następstwa globalizacji Kaczmarek, Bartłomiej The subject of this article in an analysis of the globalisation process in economic and social areas. The author describes the main spheres of globalisation such as economic and political integration, the declining role of nation states, cultural homogenisation and the increasing significance of transnational corporations. The advantages and disadvantages of globalisation are discussed. The author also indicates differences between regions that benefit from globalisation. The article tries to answer questions whether globalisation is a desirable process and what it should be like to bring more benefits than losses.

2014-01-01T00:00:00Z