The article contains deliberations concerning the modeling of inflationary phenomena on the scale of the national economy on the basis of data provided by the analysis of situation and functioning of enterprises. Proceeding ...

Against the background of the role and tasks of auditors in the capitalist firms (USA, FRG, Great Britain) and of the chief accountants in the socialist enterprises (USSR, GDR), there have been presented the position and ...

Although the system of functioning of trade enterprises has been reformed, there has not been constructed as yet an appropriate system of indices for evaluation of performance effectiveness. Assuming the goal of survival ...

The article is an attempt at synsthes is of elements of the accounting system against the background of the historical process' of formation and evolution of economic organizations. A special attention has been devoted ...

The scope and contents of accounting functions are closely connected with the socio-economic, financial-banking and legal institutional system In the country in which a given enterprise operates. From among numerous ...

The aim of this article has been, on the one hand, to make an attempt at elaborating a project of the recording model on the basis of the circular movement formula presented in the Marxist theory of capital turnover and, ...

The article is an attempt at answering a question whether accounting is a science about measurement. The traditional literature of this scientific discipline does not provide precise explanations in this respect. Thus, it ...

In the world literature devoted to accounting, there have been made a number of syntheses concerning evo-ltjt Ion of the theory of accounting in recent years. That has not found its reflection in the Polish research and ...