Wykorzystanie relacji między elementami pieniężnymi i memoriałowymi w procesach decyzyjnych – przegląd badań empirycznych

Abstract

70s and 80s of the last century were, both in accounting theory and practice, dominated by empirical studies, based on proposing hypotheses and their practical verification by the use of a variety of methods – experiments, surveys and interviews. The trend of empirical studies was also strongly evident in the area of funds flow and cash flow reporting. The paper presents an overview of important research in this area, reflecting all of the fundamental concepts of a priori analysis.