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dc.contributor.authorJarugowa, Alicja
dc.date.accessioned2015-02-11T08:34:45Z
dc.date.available2015-02-11T08:34:45Z
dc.date.issued1989
dc.identifier.issn0208-6018
dc.identifier.urihttp://hdl.handle.net/11089/6649
dc.description.abstractIn 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 publications so far. The aim of this article is ło include Into the trend of the world science the systematization of research findings In the field of accounting in Poland in the postwar period. The development of the scientific thought In accounting in Poland has been analyzed against the background of socio-economic, cultural and legal determinants. The starting point for the analysis has been provided by the following four approaches to classification of the theory of accountingi (1 ) desire to create representation of true profit, (2 ) demand for information of users (receivers), (3) information economics, (4) socio-economic accountability. The last-mentioned approach has been considered the most fruitful from the viewpoint of developing the methodology of accounting in the future,pl_PL
dc.description.sponsorshipZadanie pt. „Digitalizacja i udostępnienie w Cyfrowym Repozytorium Uniwersytetu Łódzkiego kolekcji czasopism naukowych wydawanych przez Uniwersytet Łódzki” nr 885/P-DUN/2014 dofinansowane zostało ze środków MNiSW w ramach działalności upowszechniającej naukępl_PL
dc.language.isoplpl_PL
dc.publisherWydawnictwo Uniwersytetu Łódzkiegopl_PL
dc.relation.ispartofseriesActa Universitatis Lodziensis. Folia Oeconomica;88
dc.titleNiektóre kierunki badań naukowych z dziedziny rachunkowościpl_PL
dc.title.alternativeSome Directions of Scientific Research in Accountingpl_PL
dc.typeArticlepl_PL
dc.page.number3-18pl_PL
dc.contributor.authorAffiliationKatedra Rachunkowości, Uniwersytet Łódzkipl_PL


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