Acta Universitatis Lodziensis. Folia Oeconomica nr 173/2004

 

Zadanie pt. Digitalizacja i udostępnienie w Cyfrowym Repozytorium Uniwersytetu Łódzkiego kolekcji czasopism naukowych wydawanych przez Uniwersytet Łódzki nr 885/P-DUN/2014 zostało dofinansowane ze środków MNiSW w ramach działalności upowszechniającej naukę.

Accounting Change in the Period of Economic Transformation in Poland and Lithuania
1st Polish-Lithuanian Seminar

Recent Submissions

  • The Need of Changes in Traditional Accounting Systems Necessitated by Modern Intellectual Capital Conception 

    Vaškelieně, Lina; Boguslauskas, Vytautas (Wydawnictwo Uniwersytetu Łódzkiego, 2004)
    While economists, business people and policy analysts continue to debate the question of what is "new" about the so-called "New Economy", globalization, urgency of innovation and intensive use of Information technology, ...

  • The Level of Practical Application of Activity-Based Costing and its Determinants 

    Szychta, Anna ORCID (Wydawnictwo Uniwersytetu Łódzkiego, 2004)
    The aim of this study is to define the scope and identify factors affecting the application of Activity-Based Costing in business entities in different countries. The main focus is on the review of major descriptions in ...

  • Implementation of the 8th EU Directive in Poland 

    Idzikowska, Gabriela; Owczarek, Zofia (Wydawnictwo Uniwersytetu Łódzkiego, 2004)
    That paper presents stages in the implementation of Polish regulations concerning chartered auditor's profession and chartered auditors' self-government. The authors made reference to the Eighth EU Directive, discussing ...

  • Cost Management System: Performance Measurement 

    Christauskas, Česlovas; Sapkauskiene, Alfreda (Wydawnictwo Uniwersytetu Łódzkiego, 2004)
    Existing standards of manufacturing development in the West are poor and the potential to improve value-adding capability and reduce waste is substantial. A cost management system requires a commitment from the top management ...

  • Customer Differentiation System: Compatibility of Value Creation and Cost Management 

    Boguslauskas, Vytautas; Neverauskas, Bronius; Valančienė, Loreta (Wydawnictwo Uniwersytetu Łódzkiego, 2004)
    The novelty of the research and its scientific value are defined by theoretical and practical results, which proved the usefulness of the application of customer differentiation system in practice, i.e. showed that the ...

  • Information System for Accounting 

    Christauskas, Česlovas; Martinkus, Bronius (Wydawnictwo Uniwersytetu Łódzkiego, 2004)
    It can be seen from the analysis that the products of computerised records prevail over other ones in Lithuania. Local programmes match the requirements of the country better and they are cheapcr. The analysis of ...

  • Methodological Aspects of Accounting in Lithuanian Companies 

    Adomaitiené, Genovaite; Staliūnicnė, Jolanta-Dalia (Wydawnictwo Uniwersytetu Łódzkiego, 2004)
    Polityka rachunkowości obejmuje zasady i metody działania, wybrane i konsekwentnie stosowane przez podmiot gospodarczy. Jest to jedna z informacji, jaką jednostka powinna podać pod koniec roku finansowego. Rachunkowość ...

  • The Status and Role of Management Accountants at the Start of a New Century 

    Sobańska, Irena (Wydawnictwo Uniwersytetu Łódzkiego, 2004)
    This paper describes the status of management accounting profession and outlines changes in the responsibilities of management accountants that took place at the turn of the 20"1 century in large corporations across the ...

  • Sources of Financing Multinational Corporations 

    Różański, Jerzy (Wydawnictwo Uniwersytetu Łódzkiego, 2004)
    This paper describes various sources of financing transnational corporations and related opportunities for raising capital at a relatively low cost. Risks involved in location of subsidiary companies in countries lacking ...

  • Operating and Strategic Controlling in Polish and German Construction Companies - a Comparison 

    Michalak, Jan (Wydawnictwo Uniwersytetu Łódzkiego, 2004)
    The construction sector is one of the most important sectors in the economy. The paper is a result of a research project conducted in 2000-2001. The main objective of this paper is to depict the organization and functioning ...

  • Europe at the Time of Implementation of International Accounting Standards in the Context of International Accounting Harmonisation 

    Radosław, Ignatowski (Wydawnictwo Uniwersytetu Łódzkiego, 2004)
    The article intends to explain the process of implementation of International Accounting Standards by the European Union. This process is presented in the context of international globalization of capital and goods markets. ...

  • Foreword 

    Sobańska, Irena; Christauslcas, Česlovas (Wydawnictwo Uniwersytetu Łódzkiego, 2004)