| dc.contributor.author | Nowak, Wojciech | |
| dc.date.accessioned | 2016-04-04T10:20:40Z | |
| dc.date.available | 2016-04-04T10:20:40Z | |
| dc.date.issued | 2007 | |
| dc.identifier.isbn | 978-83-7525-121-0 | |
| dc.identifier.uri | http://hdl.handle.net/11089/17664 | |
| dc.language.iso | pl | pl_PL |
| dc.publisher | Wydawnictwo Uniwersytetu Łódzkiego | pl_PL |
| dc.subject | sprawozdawczość finansowa | pl_PL |
| dc.subject | rachunkowość | pl_PL |
| dc.title | O konceptualnej podstawie sprawozdawczości finansowej. Perspektywa angloamerykańska | pl_PL |
| dc.type | Book | pl_PL |
| dc.rights.holder | © Copyright by Wojciech A. Nowak, 2007 | pl_PL |
| dc.contributor.authorAffiliation | Zakład Rachunkowości Zarządczej, Katedra Rachunkowości, Wydział Zarządzania, Uniwersytet Łódzki | pl_PL |
| dc.references | AARF SAC 1, 1990, Statement of accounting concepts SAC 1: Definition of the reporting entity, Australian Accounting Research Foundation, August 1990, Melbourne | pl_PL |
| dc.references | AARF SAC 2, 1985, Statement of accounting concepts SAC 2: Objective of general purpose financial, Australian Accounting Research Foundation, December 1985, Melbourne | pl_PL |
| dc.references | AARF SAC 3, 1990, Statement of accounting concepts SAC 3: Qualitative characteristics of financial information, Australian Accounting Research Foundation, August 1990, Melbourne | pl_PL |
| dc.references | AARF SAC 4, 1992, Statement of accounting concepts SAC 4: Definition and recognition of the elements of financial statements, Australian Accounting Research Foundation, March 1992, Melbourne | pl_PL |
| dc.references | AASB CF, 2004, Framework for the preparation and presentation of financial statements, July 2004, Australian Government, Australian Accounting Standards Board, Melbourne | pl_PL |
| dc.references | APB Statement No. 4, 1970, Basic concepts and accounting principles underlying financial statements of business enterprises, [w:] Accounting: Current text, as of September 1, 1975, Commerce Clearing House, Chicago, Ill., 1021.01–1029.14 | pl_PL |
| dc.references | AHCD, 1997, The American Heritage College Dictionary, Houghton Mifflin Company, Boston– New York | pl_PL |
| dc.references | AICPA FSOR, 1973, American Institute of Certified Public Accountants, Accounting Objectives Study Group: Objectives of financial statements, AICPA, New York, October 1973 | pl_PL |
| dc.references | Ajdukiewicz K., 2006a, Język i poznanie: Wybór pism z lat 1920–1939, t. 1, PWN, Warszawa | pl_PL |
| dc.references | Ajdukiewicz K., 2006, Język i poznanie: Wybór pism z lat 1945–1963, t. 2, PWN, Warszawa | pl_PL |
| dc.references | Anthony R. N., 1978, Research Report: Financial reporting in nonobusiness organizations – An explanatory study of conceptual issues, Financial Accounting Standards Board, Norwalk, Connecticut | pl_PL |
| dc.references | Anthony R. N., 1983, Tell it like it was: A conceptual framework for financial accounting, Richard D. Irwin, Homewood | pl_PL |
| dc.references | APRA PDP, 2000, Harmonising prudential standards: A principles-based approach, Policy Discussion Paper, December 2000, Australian Prudential Regulation Authority, Sydney | pl_PL |
| dc.references | Archer S., 1993, On the methodology of constructing a conceptual framework for financial reporting, [w:] M. J. Mumford, K. V. Peasnell (eds), 1993, Philosophical perspectives on accounting: Essays in honour of Edward Stamp, Routledge, London and New York, s. 62– 122 | pl_PL |
| dc.references | Armstrong M., 1998, The political economy international transfer pricing, 1945–1999: State, capital and the decomposition of class, „Critical Perspectives on Accounting” Vol. 9, No. 4, s. 391–432 | pl_PL |
| dc.references | Arnold A. J., 2005, Financial reporting: a historical perspective, [w:] C. Clubb (ed.), 2005, The Blackwell Encyclopedia of Management: Accounting, Second edition, Blackwell Publishing, Malden, MA, USA – Oxford, UK – Carlton, Victoria, Australia, s. 198–203 | pl_PL |
| dc.references | ASOBAT, 1996, A Statement of Basic Accounting Theory, American Accounting Association, Sarasota, FL | pl_PL |
| dc.references | Atkinson A. A., Banker R. D., Kaplan R. S., Young S. M., 1995, Management accounting, Prentice-Hall, Englewood Cliffs, NJ 07632 | pl_PL |
| dc.references | Babbie E., 1995, The practice of social research, Seventh edition, Wadsworth Publishing Company, An International Thomson Publishing Company, Belmont–Albany–Bonn | pl_PL |
| dc.references | Baggini J., Fosl P. S., 2003, The philosopher’s toolkit: A compendium of philosophical concepts and methods, Blackwell Publishing, Malden, MA, USA – Oxford, UK – Carlton, Victoria, Australia | pl_PL |
| dc.references | Ballwieser W., Kuhner C., 1994, Accounting standards and economic stability, Wohkittel Verlag oHG, Galdbach, Germany | pl_PL |
| dc.references | Barrow J. D., 2005, Kres możliwości: Granice poznania i poznanie granic, Prószyński i S-ka, Warszawa, (tłum. z angielskiego – oryginał: Impossibility. The limits of science and the science of limits, Oxford University Press, 1998) | pl_PL |
| dc.references | Basu S., Milburn J. A., 1982, Research to support standard setting in financial accounting: A Canadian perspective – Proceedings of the 1981 Clarkson Gordon Foundation Research Symposium, Dalhousie University, Halifax, Nova Scotia, May 20–21, 1981, The Clarkson Gordon Foundation, Toronto | pl_PL |
| dc.references | Beaver W. H., 1998, Financial reporting: An accounting revolution, Third edition, Prentice Hall, Upper Saddle River, 07458 | pl_PL |
| dc.references | Benston G. J., Carmichael D. L., Demski J. S., Dharan B. G., Jamal K., Laux L., Rajgopal S., Vrana G., 2007, The FASB’s conceptual framework for financial reporting: A critical analysis, „Accounting Horizons”, Vol. 21, No. 2, June 2007, s. 229–238 | pl_PL |
| dc.references | Bertalanffy L. von, 1956, General system theory, [w:] G. Midgley, 2003a, Systems thinking, Vol. 1: General systems theory, cybernetics and complexity, SAGE Publications, London– Thousand Oaks–New Delhi, s. 36–51 | pl_PL |
| dc.references | Bielski M., 2004, Podstawy organizacji i zarządzania, C. H. Beck, Warszawa | pl_PL |
| dc.references | Bromwich M., 1992, Financial reporting, information and capital markets, Pitman Publishing, London | pl_PL |
| dc.references | Brzezin W., 1998, Ogólna teoria rachunkowości, Wydawnictwa Politechniki Częstochowskiej, Częstochowa | pl_PL |
| dc.references | Burchell S., Clubb C., Hopwood A. G., Hughes H., Naphapiet J., 1980, The role of accounting in organizations and society, „Accounting, Organizations and Society”, Vol. 5, No. 1, s. 5–27 | pl_PL |
| dc.references | Camfferman K., Zeff S. A., 2007, Financial reporting and global capital markets: A history of the International Standards Committee, 1973–2000, Oxford University Press, Oxford–New York–Auckland–Cape Town | pl_PL |
| dc.references | Capra F., 2002, The hidden connections: A science for sustainable living, Flamingo, An Imprint of Harper Collins Publishers, London | pl_PL |
| dc.references | Clubb C. (ed.), 2005, The Blackwell Encyclopedia of Management: Accounting, second edition, Blackwell Publishing, Malden, MA, USA – Oxford, UK – Carlton, Victoria, Australia | pl_PL |
| dc.references | CFO Asia, 2007, A critical connection: Making the link between regulation and shareholder value – A research report prepared by CFO Asia Research Services in collaboration with ACCA, CFO Publishing Corp., Hong Kong, June 2007 | pl_PL |
| dc.references | Cooper D. J., Sherer M., 1984, The value of corporate accounting reports arguments for a political economy of accounting, „Accounting, Organizations and Society”, Vol. 9, No. 3/4, s. 5–27 | pl_PL |
| dc.references | Chambers R. J., 1969, Accounting, finance and management, Butterworths, Sydeny–Melbourne– Brisbane | pl_PL |
| dc.references | Chatov R., (1986), Reexamining the rules of the game: the Dingell hearings and beyond, [w:] M. Neimark, B. Merino, T. Tinker (eds), (1986), Advances in public interest accounting, Vol. 1, Jai Press, Greenwich, Connecticut–London, England, s. 15–47 | pl_PL |
| dc.references | Christensen J. A., Demski J. S., 2003, Accounting theory: An information content perspective, McGraw-Hill, Irwin, Boston | pl_PL |
| dc.references | CICA FSC, 1991, Financial statement concepts, Canadian Institute of Chartered Accountants, Toronto | pl_PL |
| dc.references | Dawkins R., 1994, Ślepy zegarmistrz, PIW, Warszawa 1994 | pl_PL |
| dc.references | Deegan C., 2000, Financial accounting theory, McGraw-Hill Book Company Australia Pty, Roseville NSW, Australia | pl_PL |
| dc.references | Demski J. S., Fellingham J. C., Ijiri Y., Sunder S., 2002, Some thoughts in the intellectual foundations of accounting, „Accounting Horizons”, Vol. 16, No. 2, June 2002, s. 157–168 | pl_PL |
| dc.references | Demski J. S., 2007, Is accounting an academic discipline?, „Accounting Horizons”, Vol. 21, No. 2, June 2007, s. 153–157 | pl_PL |
| dc.references | Devine C. T., 2004, Hermeneutics and communication theory, [w:] H. S. Hendrickson, P. F. Williams (eds), 2004, Accounting theory: Essays by Carl Thomas Devine, Routledge – Taylor & Francis Group, London–New York, s. 50–56 | pl_PL |
| dc.references | Dierkes M., Antal A. B., Child J., Nonaka I. (eds), 2001, Handbook of organizational learning and knowledge, Oxford University Press, Oxford–New York | pl_PL |
| dc.references | Dobija M. (ed.), 2003, General Accounting Theory in statu nascendi, Akademia Ekonomiczna w Krakowie, Kraków | pl_PL |
| dc.references | Dopuch N., Sunder S., 1980, FASB’s statement on objectives and elements of financial accounting, „Accunting Review”, No. 55(1) | pl_PL |
| dc.references | Drever M., Stanton P., McGowan S., 2007, Contemporary issues in accounting, John Wiley & Sons Australia, Milton Qld | pl_PL |
| dc.references | ECB ASA, 2006, Assessment of accounting standards from a financial perspective, European Central Bank, www.ecb.int/pub/pdf/other/assessmentaccountingstandards2006en.pdf, 2006.12.19 | pl_PL |
| dc.references | Evans T. G., 2003, Accounting theory: Contemporary accounting issues, Thomson, South Western, Australia–Canada–Mexico | pl_PL |
| dc.references | FEI FR, 2007, FEI’s recommendations to address complexity in financial reporting, Financial Executives International, www.fei.org/eweb/upload/FEI/4%20Point%20Plan.pdf, 2007.04.05 | pl_PL |
| dc.references | Fellingham J. C., 2007, Is accounting an academic discipline?, „Accounting Horizons”, Vol. 21, No. 2, June 2007, s. 153–157 | pl_PL |
| dc.references | Fleischer M., 2002, Teoria kultury i komunikacji: Systemowe i ewolucyjne podstawy, Dolnośląska Szkoła Wyższa Edukacji Towarzystwa Wiedzy Powszechnej, Wrocław (tłum. z niemieckiego: Kulturtheorie – systemtheoretische und evolutionäre Grundlagen, Athena-Verlag, Oberhausen 2001) | pl_PL |
| dc.references | Frank A. W., 2007, Notes on Habermas: Lifeworld and System, www.ucalgary.ca/~frank/ habermas.html, 2007.02.25 | pl_PL |
| dc.references | Frankfort-Nachmias C., Nachmias D., 2000, Research methods in the social sciences, Sixth edition, Worth Publishers, New York | pl_PL |
| dc.references | Freddiemac, 2007, Freddie Mac Provides Quarterly Market Update, Freddie Mac, www. freddiemac.com/news/archives/investors/2007/mktupdate_010507.html, 2007.01.22 | pl_PL |
| dc.references | Friedman J. P. (ed.), 2000, Dictionary of business terms, Third edition, Barron’s Educational Series, Hauppauge, New York 11788 | pl_PL |
| dc.references | Gaa J. C., 1988, Studies in Accounting Research No. 38: Methodological foundations of standardsetting for corporate financial reporting, American Accounting Associations, Sarasota, Florida | pl_PL |
| dc.references | Gell-Mann M., 1994a, The Quark and the Jaguar. Adventures in the simple and the complex. Little, Brown and Company, London 1994 (przekład polski: Kwark i jaguar. Przygody z prostotą i złożonością. CIS, Warszawa) | pl_PL |
| dc.references | Gell-Mann M., 1994b, Complex adaptive systems, [w:] G. Midgley (ed.), 2003a, Systems thinking, Vol. 1: General systems theory, cybernetics and complexity, SAGE Publications, London– Thousand Oaks–New Delhi, s. 418–428 | pl_PL |
| dc.references | Gell-Mann M., 1996, Plektyka. [w:] J. Brockman (red.), (1996), Trzecia kultura, CIS, Warszawa 1996, s. 433–457 | pl_PL |
| dc.references | Globler A., 2006, Metodologia nauk, Aureus – Znak, Kraków | pl_PL |
| dc.references | Godfrey J., Hodgson A., Holmes S., Tarca A., 2006, Accounting theory, Six edition, John Wiley & Sons Australia | pl_PL |
| dc.references | Habermas J., 1979, Communication and the evolution of society, Beacon Press, Boston | pl_PL |
| dc.references | Habermas J., 1999, Teoria działania komunikacyjnego, t. 1: Racjonalność działania a racjonalność społeczna, PWN (tłum. z niemieckiego; oryginał – Suhrkamp Verlag, Frankfurt am Main, 1981) | pl_PL |
| dc.references | Habermas J., 2002, Teoria działania komunikacyjnego, t. 2: Przyczynek do krytyki rozumu funkcjonalnego, (tłum. z niemieckiego; oryginał – Suhrkamp Verlag, Frankfurt am Main, 1981) | pl_PL |
| dc.references | Hall A. D., Fagen R. E., 1956, Definition of system, [w:] G. Midgley (ed.), 2003a, Systems thinking, Vol. 1: General systems theory, cybernetics and complexity, SAGE Publications, London–Thousand Oaks–New Delhi, s. 63–82 | pl_PL |
| dc.references | Hall E. T., 2001, Poza kulturą, PWN, Warszawa | pl_PL |
| dc.references | Hendriksen E. S, van Breda M. F., 1992, Accounting theory, Fifth edition, Irwin, Burr Ridge, Illinois–Boston, Massachusetts–Sydney, Australia (przekład polski: Teoria rachunkowości, PWN, Warszawa 2002) | pl_PL |
| dc.references | Hendrickson H. S., Williams P. F. (eds), 2004, Accounting theory: Essays by Carl Thomas Devine, Routledge, Taylor & Francis Group, London–New York | pl_PL |
| dc.references | Hensoldt A., 2007, Idee Peirce’owskiego pragmatyzmu i ich renesans w XX-wiecznej filozofii języka, „Studia i Monografie” nr 378, Uniwersytet Opolski, Opole | pl_PL |
| dc.references | Hegarty J., 2006, Implementation of IFRS – A Word Bank perspective, Presentation to the 23rd Session of ISAR UNCTAD, Geneva 10–12 October, 2006 | pl_PL |
| dc.references | Higson A., 2003, Corporate financial reporting: Theory & practice, SAGE Publications, London– Thousand Oaks–New Delhi | pl_PL |
| dc.references | Hughes J. W., 1996, A conceptual framework for government accounting: Putting meat on the skeleton – Testimony before the Subcommittee on Government Management, Information, and Technology of the United States House of Representatives’ Government Reform and Oversight Committee, College of Business and Public Administration, Old Dominion University, Norfolk, VA 23529 | pl_PL |
| dc.references | IASB Preface, 2002, Preface to International Financial Reporting Standards, [w:] IASB IFRSs, 2005, International Financial Reporting Standards (IFRSsTM) 2005, International Accounting Standards Board, London, s. 23–27 | pl_PL |
| dc.references | IASB/SKwP, 2004, Międzynarodowe Standardy Sprawozdawczości Finansowej (MSSF), t. 1, International Accounting Standards Board, London | pl_PL |
| dc.references | IASB IFRSs, 2005, International Financial Reporting Standards (IFRSsTM) 2005, International Accounting Standards Board, London | pl_PL |
| dc.references | IASB ED IFRS SMEs, 2007, Exposure Draft of a Proposed IFRS for Small and Medium-sized Entities – February 2007, International Accounting Standards Board, London | pl_PL |
| dc.references | IASB WB, 2007, IASB Work Plan – projected timetable as at 31 March 2007, www.iasb.org/NR/rdonlyres/FD53C9E3-2441-4812-98C8- CDFCF46AC90A/0/Insight_project_310307.pdf, 2007.05.11 | pl_PL |
| dc.references | IASB/FASB, CCFP, 2007, Improved conceptual framework for financial reporting, www.iasb. org/Current+Projects/IASB+Projects/Conceptual+Framework/Conceptual+Framework.htm_ _2007.06.25 | pl_PL |
| dc.references | IASB AP2B, 2007z, Measurement concepts and principles – agenda paper 2B for IASB Meeting on 19 July 2007, International Accounting Standards Board, London | pl_PL |
| dc.references | IASB IAS 1, 2007, International Accounting Standard 1: Presentation of Financial Statements – September 2007, International Accounting Standards Board, London | pl_PL |
| dc.references | IASC ED IAS 1, 1974, Exposure Draft E1: Disclosure of Accounting Policies¸ International Accounting Standards Committee, London | pl_PL |
| dc.references | IASC/IASB CF, 1989, Framework for the Preparation and Presentation of Financial Statements, [w:] IASB IFRSs, 2005, International Financial Reporting Standards (IFRSsTM) 2005, International Accounting Standards Board, London, s. 29–53 | pl_PL |
| dc.references | IASC Constitution, 2000, IASC Constitution, [w:] IASC IASs 2001, International Financial Reporting Standards (IFRSsTM) 2005, International Accounting Standards Committee, London, s. 21–40 | pl_PL |
| dc.references | IASC Foundation Constitution, 2002, IASC Foundation Constitution (revised), [w:] IASB IFRSs, 2005, International Financial Reporting Standards (IFRSsTM) 2005, International Accounting Standards Board, London, s. 11–22 | pl_PL |
| dc.references | IFAC PSC, 1991, Study 1, March, 1991, Financial Reporting by National Governments, International Federation of Accountants, Public Sector Committee, New York | pl_PL |
| dc.references | IFRS SMEs ED, 2007, Exposure Draft of a Proposed IFRS for Small and Medium-sized Entities – February 2007, International Accounting Standards Board, London, s. 15–25 | pl_PL |
| dc.references | Idzikowska G., Sobańska I., Szychta A., Walińska E., 2004, Contemporary trends and developments of accounting science and practice”, „Acta Universitas Lodziensis. Folia Oeconomica” 178, 2004, s. 75–103 | pl_PL |
| dc.references | Ignatowski R., 1995, Konsolidacja sprawozdań finansowych w teorii i praktyce rachunkowości, Fundacja Rozwoju Rachunkowości w Polsce, Warszawa | pl_PL |
| dc.references | Ijiri Y., 1975, Studies in Accounting Research No. 10: Theory of accounting measurement, American Accounting Association, Sarasota, FL | pl_PL |
| dc.references | Ijiri Y., 1983, On the accountability-based conceptual framework of accounting, „Journal of Accounting and Public Policy”, No. 2, s. 75–81 | pl_PL |
| dc.references | Ijiri Y., 1989, AAA Studies in accounting research: Volume No. 31. Momentum Accounting and Triple-Entry Bookkeeping¸ American Accounting Association, Sarasota, Florida 34233–2399 | pl_PL |
| dc.references | Jarugowa A. (red.), 1991, Współczesne problemy rachunkowości, PWE, Warszawa | pl_PL |
| dc.references | Jarugowa A., 1994, Postęp w harmonizacji standardów rachunkowości w skali międzynarodowej, „Rachunkowość”, nr 11, s. 497–503 | pl_PL |
| dc.references | Jarugowa A., 2000, Rachunek kosztów, rachunkowość zarządcza – wprowadzenie, [w:] A. Jarugowa, 2000, Rachunek kosztów i rachunkowość zarządcza, Stowarzyszenie Księgowych w Polsce, Warszawa | pl_PL |
| dc.references | Jaruga A., 2007, Przewidywane zmiany w Ramach Konceptualnych Sprawozdawczości Finansowej, [w:] I. Sobańska, A. Szychta (red.), 2007, Wpływ międzynarodowych i krajowych regulacji sprawozdawczości finansowej i auditingu na zmiany w praktyce rachunkowości, Wydawnictwo Uniwersytetu Łódzkiego, Łódź, s. 13–23 | pl_PL |
| dc.references | Kam V., 1990, Accounting theory, John Wiley & Sons, New York–Chichester–Brisbane | pl_PL |
| dc.references | Kast F. E., Rosenzweig J., 1972, General System Theory: Applications for organization and management, [w:] G. Midgley (ed.), 2003, Systems thinking, Vol. 2: Systems theories and modeling, SAGE Publications, London–Thousand Oaks–New Delhi, s. 157–174 | pl_PL |
| dc.references | Kaul I., Grunberg I., Stern A. A., 1999, Defining global public goods, [w:] I. Kaul, I. Grunberg, A. A. Stern (eds), 1999, Global public goods: International cooperation in the 21st century, UNDP, Oxford University Press, New York–Oxford, s. 2–29 | pl_PL |
| dc.references | Kaul I., Mendoza R. U., 2003, Advancing the concept of public goods, [w:] I. Kaul, P. Conceicao, K. Le Goulven, R. U. Mendoza (eds), 2003, Providing global public goods: Managing globalization, UNDP, Oxford University Press, New York–Oxford, s. 78–111 | pl_PL |
| dc.references | KFD EP, 1959, The Kościuszko Foundation Dictionary: English-Polish, The Kościuszko Foundation, New York | pl_PL |
| dc.references | Krzyżanowski L., 1992, Podstawy nauk o organizacji i zarządzaniu, PWN, Warszawa | pl_PL |
| dc.references | Leavitt H. J., 1965, Applied Organization Change in Industry. Structural, Technical and Human Approaches, [w:] J. G. March (ed.), 1965, Handbook of Organization, Chicago | pl_PL |
| dc.references | Macintosh N. B., 2002, Accounting, accountants and accountability: Poststructuralist positions, Routledge, London–New York | pl_PL |
| dc.references | Macve R., 1981, A report prepared at the request of the Accounting Standards Committee: A conceptual framework for financial accounting and reporting, The Institute of Chartered Accountants in England and Wales, London | pl_PL |
| dc.references | Macve R., 1997, A conceptual framework for financial accounting and reporting: vision, tool or threat?, Garland Publishing, New York and London | pl_PL |
| dc.references | Macve R., 1998, “Capital” and financial accounting: A commentary on Bryer’s “A Marxist critique of the FASB’s conceptual framework”, A paper presented to the European Accounting Association Conference, Antwerp, 6–8 April 1998 | pl_PL |
| dc.references | March J. G. (ed.), 1965, Handbook of Organization, Chicago | pl_PL |
| dc.references | Mathews M. R., Perera M. H. B., (1996), Accounting theory and development, Nelson, An International Thomson Publishing Company, Melbourne–Bonn–Boston | pl_PL |
| dc.references | Mattessich R., 1978, Instrumental reasoning and systems methodology: An epistemology of the applied and social sciences, D. Reidel Publishing Company, Dordrecht, Holland–Boston, USA | pl_PL |
| dc.references | Mattessich R., 1995, Critique of accounting: Examination of the foundations and normative structures of an applied discipline, Quorum Books, Westport, Connecticut–London | pl_PL |
| dc.references | March J. G., 1987, Ambiguity and accounting: the elusive link between information and decision making, „Accounting, Organizations and Society”, Vol. 12, No. 2, s. 153–168 | pl_PL |
| dc.references | Mautz R. K., 1963, Accounting as a Social Science, „The Accounting Review”, Vol. 38, No. 2, s. 317–325 | pl_PL |
| dc.references | Midgley G. (ed.), 2003a, Systems thinking, Vol. 1: General systems theory, cybernetics and complexity, SAGE Publications, London–Thousand Oaks–New Delhi | pl_PL |
| dc.references | Midgley G. (ed.), 2003b, Systems thinking, Vol. 2: Systems theories and modeling, SAGE Publications, London–Thousand Oaks–New Delhi | pl_PL |
| dc.references | Miller J. G., 1965, Living systems: Basic concepts, [w:] G. Midgley (ed.), 2003a, Systems thinking, Vol. 1: General systems theory, cybernetics and complexity, SAGE Publications, London– Thousand Oaks–New Delhi, s. 171–223 | pl_PL |
| dc.references | Moonitz M., 1961, Accounting Research Study No. 1, The Basic Postulates of Accounting, AICPA, New York | pl_PL |
| dc.references | Most K. S., 1977, Accounting theory, Grid, Columbus, Ohio | pl_PL |
| dc.references | Most K. S., 1979, Sombart on accounting history. Working paper No. 35, Academy of Accounting Historians | pl_PL |
| dc.references | Morgan G., 1997, Obrazy organizacji, PWN, Warszawa | pl_PL |
| dc.references | Mumford M. J., 1993, Users, characteristics and standards, [w:] M. J. Mumford, K. V. Peasnell (eds), 1993, Philosophical perspectives on accounting: Essays in honour of Edward Stamp, Routledge, London–New York, s. 7–29 | pl_PL |
| dc.references | MSR ZK, 2004, Założenia koncepcyjne sporządzania i prezentacji sprawozdań finansowych, [w:] IASB/SKwP, 2004, Międzynarodowe Standardy Sprawozdawczości Finansowej (MSSF), t. 1, International Accounting Standards Board, London, s. 51–80 | pl_PL |
| dc.references | Mumford M. J., Peasnell K. V. (eds), 1993, Philosophical perspectives on accounting: Essays in honour of Edward Stamp, Routledge, London–New York | pl_PL |
| dc.references | MWOD, 2007, Merriam-Webster Online Dictionary, http://mw1.merriam-webster.com/dictionary, 2007.03.05 | pl_PL |
| dc.references | Nagel E., 1979, The structure of Science, Heckett, New York | pl_PL |
| dc.references | NODE, 1998, The New Oxford Dictionary of English, Oxford University Press, Oxford–New York | pl_PL |
| dc.references | Nonaka I., Toyama R., Byosiere P., 2001, A theory of organizational knowledge creation: Understanding in the dynamic process of creating knowledge, [w:] M. Dierkes, A. B. Antal, J. Child, I. Nonaka (eds), 2001, Handbook of organizational learning and knowledge, Oxford University Press, Oxford–New York, s. 491–517 | pl_PL |
| dc.references | Nowak W. A., 1995, Fundamentalne uwarunkowania rachunkowości sektora publicznego, Fundacja Rozwoju Rachunkowości w Polsce, Warszawa | pl_PL |
| dc.references | Nowak W. A., 1997, Rozwój koncepcji rachunkowości oraz profesjonalnych instytucji rachunkowców w Stanach Zjednoczonych i Wielkiej Brytanii w latach 1900–1974: próba analizy, „Zeszyty Teoretyczne Rady Naukowej Stowarzyszenia Księgowych w Polsce”, t. 39, s. 88–103. | pl_PL |
| dc.references | Nowak W. A., 1998a, Rachunkowość sektora publicznego: Koncepcje, metody, uwarunkowania, PWN, Warszawa | pl_PL |
| dc.references | Nowak W. A., 1998b, O strukturach pojęciowych rachunkowości finansowej w kontekście profesjonalnego i prawnego sposobu regulacji, „Zeszyty Teoretyczne Rady Naukowej Stowarzyszenia Księgowych w Polsce”, t. 47, s. 67–72 | pl_PL |
| dc.references | Nowak W. A., 2001, O możliwości systemowej teorii budżetowania, „Zeszyty Teoretyczne Rady Naukowej Stowarzyszenia Księgowych w Polsce”, t. 2 (58), s. 53–68 | pl_PL |
| dc.references | Nowak W. A., 2002a, On a basis for international comparisons of governmental accounting systems: models of an economic entity, [w:] V. Montesinos, J. M. Vela (eds), 2002, Innovations in Governmental Accounting, Kluver Academic Publishers, Boston–Dordrecht– London, s. 43–59 | pl_PL |
| dc.references | Nowak W. A., 2002b, How much money to survive and develop? A system perspective response, [w:] M. Dobija (ed.), 2002, Monetary Unit Stability in Holistic Approach, Leon Koźmiński Academy of Entrepreneurship and Management, Warsaw 2002, s. 357–366 | pl_PL |
| dc.references | Nowak W. A., 2002c, Podmiot sprawozdawczości finansowej według kluczowych ram konceptualnych rachunkowości rządowej, [w:] I. Sobańska, A. Szychta, 2002, „Acta Universitatis Lodziensis. Folia Oeconomica” 159: Rozwój gospodarki rynkowej a rachunkowość w XXI wieku – wybrane zagadnienia, Wydawnictwo Uniwersytetu Łódzkiego, Łódź, s. 79–87 | pl_PL |
| dc.references | Nowak W. A., 2003, On the general theory of Accounting, [w:] M. Dobija (ed.), 2003, General Accounting Theory in statu nascendi, Akademia Ekonomiczna w Krakowie, Kraków, s. 63– 76 | pl_PL |
| dc.references | Nowak W. A., 2004a, Budgeting in an open system, „Revista Contabilidade & Financas” XV, Vol. 2, Edicao Comemorativa, 30 de Junho de 2004, Universidade de Sao Paulo, Sao Paulo, Brazil, s. 95–105 | pl_PL |
| dc.references | Nowak W. A., 2004b, O pewnej możliwości ogólnej teorii rachunkowości, „Zeszyty Teoretyczne Rachunkowości”, t. 24 (80), Stowarzyszenie Księgowych w Polsce, Warszawa 2004, s. 104– 125 | pl_PL |
| dc.references | Nowak W. A., 2004c, O ryzyku w kontekście systemowym, „Master of Business Administration”, Pismo Wyższej Szkoły Przedsiębiorczości i Zarządzania im. L. Koźmińskiego i Międzynarodowej Szkoły Zarządzania, t. 5 (70), wrzesień–październik 2004, s. 39–42 | pl_PL |
| dc.references | Nowak W. A., 2005, The model of financial reporting for local government: Methodology for international comparisons an some cases’ analyses, [w:] A. Bourmistrov, F. Mellemvik (eds), International Trends and Experiences in Government Accounting, Cappelen Akademisk Forlag, Oslo, s. 98–113, (współautor: B. Bakalarska) | pl_PL |
| dc.references | Nowak S., 2007, Metodologia nauk społecznych, PWN, Warszawa | pl_PL |
| dc.references | Nowak W. A., 2007, Potencjalne kierunki wpływu projektowanego standardu rachunkowości dla średnich i małych przedsiębiorstw na infrastrukturę sprawozdawczości finansowej, [w:] I. Sobańska, A. Szychta (red.), 2007, Wpływ międzynarodowych i krajowych regulacji sprawozdawczości finansowej i auditingu na zmiany w praktyce rachunkowości, Wydawnictwo Uniwersytetu Łódzkiego, Łódź, s. 121–135 | pl_PL |
| dc.references | NZ SoC, 1993, Statement of concepts for general purpose financial reporting – issued by the Council, New Zealand Society of Accountants, 06/93, [w:] NZAS 02, 2002, New Zealand Accounting Standards: January 2002, Institute of Chartered Accountants of New Zealand, Wellington | pl_PL |
| dc.references | NZAS 02, 2002, New Zealand Accounting Standards: January 2002, Institute of Chartered Accountants of New Zealand, Wellington | pl_PL |
| dc.references | NZ CF, 2005, New Zealand equivalent to the IASB “Framework for the preparation and presentation of financial statements” (NZ Framework), The Financial Reporting Standards Board of June 2005, Wellington, [w:] NZ AFRS, 2007, Applicable financial reporting standards: New Zealand equivalents to International Financial Reporting Standards, Vol. 1&2, New Zealand Institute of Chartered Accountants, January 2007, Wellington, s. 1–38 | pl_PL |
| dc.references | NZ AFRS, 2007, Applicable financial reporting standards: New Zealand equivalents to International Financial Reporting Standards, Vol. 1&2, New Zealand Institute of Chartered Accountants, January 2007, Wellington | pl_PL |
| dc.references | OECD CGP, 2004, OECD Principles of Corporate Governance, OECD Publications Service, Paris | pl_PL |
| dc.references | Pacioli L., 2007, Tractatus XI de Computis et Scripturis, Stowarzyszenie Księgowych w Polsce, Warszawa | pl_PL |
| dc.references | Page M. J., 1998, Conceptual frameworks: A critique of the decision-usefulness objective, A paper prepared for the European Accounting Association Conference, Antwerp, 6–8 April 1998 | pl_PL |
| dc.references | Parsons T., 1961, An outline of the social system, [w:] C. Calhoun, J. Gerteis, J. Moody, S. Pfaff, K. Schmidt, I. Virk (eds), 2002, Classical sociological theory, Blackwell Publishers, Malden, Massachusetts, US – Oxford, UK, s. 366–385 | pl_PL |
| dc.references | Parsons T., Shils E. A. (eds.), 1962a, Toward a general theory of action: Theoretical foundations for the social sciences, Harper & Row, New York–Evanston, s. 47–158 | pl_PL |
| dc.references | Parsons T., Shils E. A., 1962b, Values, motives, and systems of action, [w:] T. Parsons, E. A. Shils (eds.), 1962, Toward a general theory of action, Harper & Row, New York–Evanston, s. 47– 158 | pl_PL |
| dc.references | Plesko G., 2003, A conceptual framework for financial accounting, MIT Sloan School of Management, http://ocw.mit.edu/OcwWeb/Sloan-School-of-Management/15-514Financialand- Managerial-AccountingSummer2003/CourseHome/index.htm – 2007.03.17 | pl_PL |
| dc.references | PL UoR, 1994, Ustawa o rachunkowości z dnia 29 września 1994 r. (z późniejszymi zmianami), Dz. U. 02.76.694 | pl_PL |
| dc.references | Pollard S., 1965, The genesis of modern management: A study of the Industrial Revolutionin Great Britain, Edward Arnold, London | pl_PL |
| dc.references | Popper K. R., 1992, Wiedza obiektywna. Ewolucyjna teoria epistemologiczna, PWN, Warszawa | pl_PL |
| dc.references | Popper K. R., 2002, Logika odkrycia naukowego, PWN, Warszawa | pl_PL |
| dc.references | Power M. K., 1989, Discussion paper in accounting and finance: On the idea of a conceptual framework for financial reporting, The London School of Economics and Politics, London | pl_PL |
| dc.references | Power M. K., 1993, On the idea of a conceptual framework for financial reporting, [w:] M. J. Mumford, K. V. Peasnell (eds), 1993, Philosophical perspectives on accounting: Essays in honour of Edward Stamp, Routledge, London–New York, s. 44–61 | pl_PL |
| dc.references | Power M., Laughlin R., Cooper D. J., 2003, Accounting and Critical Theory, [w:] M. Alvesson, H. Willmott (red.), 2003, Studying management critically, SAGE Publications, London– Thousand Oaks–New Delhi, s. 177–196 | pl_PL |
| dc.references | Rawls J., 1973, A theory of justice, Oxford University Press, Oxford | pl_PL |
| dc.references | Riahi-Belakaoui A., 2004, Accounting theory, 5th edition, Thomson, Australia–Canada–Mexico | pl_PL |
| dc.references | Richter J., 2001, Holding corporations accountable: Corporate conduct, international codes and citizen actions, Zed Books, London–New York | pl_PL |
| dc.references | Robbins S. P., 1990, Organization theory: structure, design, and applications, Prentice-Hall International, London | pl_PL |
| dc.references | Rot H. (red.), 1995, Główne kultury prawne współczesnego świata, PWN, Warszawa | pl_PL |
| dc.references | Rutherdord B. A., 2000, An introduction to modern financial reporting theory, Paul Chapman Publishing, SAGE Publications, London | pl_PL |
| dc.references | Ryan B., Scapens R. W., Theobald M., 2002, Research methodology in finance and accounting, Second edition, Thomson, Australia–Canada–Mexico | pl_PL |
| dc.references | SA CF, 2006, Framework for the preparation and presentation of financial statements, Accounting Standards Board, Lynnwood Ridge, Pretoria, Republic of South Africa | pl_PL |
| dc.references | Scott R. W., 1997, Financial accounting theory, Prentice-Hall, Upper Saddle River, NJ 07458 | pl_PL |
| dc.references | Schmandt-Besserat D., 1992, Before writing, Vol. 1, University of Texas Press, Austin | pl_PL |
| dc.references | Schroeder R. G., Clark M., 1995, Accounting theory. Text and readings, John Willey & Sons, New York–Chicheste–Brisbane | pl_PL |
| dc.references | Shroeder R. G., Clark M. W., Cathey J. M., 2005, Financial accounting theory and analysis, Eight edition, Wiley & Sons, Hoboken, NJ 07030 | pl_PL |
| dc.references | Shortridge R. T., Myring M., 2004, Defining principles-based accounting standards, „The CPA Journal” – online, www.nysscpa.org/cpajournal/2004/804/essentials/p34.htm, 3.02.2007 | pl_PL |
| dc.references | Siegel J. G., Shim J. K., 2000, Dictionary of Accounting Terms, Third edition, Barron’s Educational Series, Hauppauge, NY 11788 | pl_PL |
| dc.references | Sikorski C., 1995, Profesjonalizm, PWN, Warszawa | pl_PL |
| dc.references | Skinner R. M., 1981, Research an standard setting in financial accounting – An illustrative case, [w:] S. Basu, J. A. Milburn (eds), 1982, Research to support standard setting in financial accounting: A Canadian perspective – Proceedings of the 1981 Clarkson Gordon Foundation Research Symposium, Dalhousie University, Halifax, Nova Scotia, May 20–21, 1981, The Clarkson Gordon Foundation, Toronto | pl_PL |
| dc.references | Sobańska I., Szychta A. (red.), 2007, Wpływ międzynarodowych i krajowych regulacji sprawozdawczości finansowej i auditingu na zmiany w praktyce rachunkowości, Wydawnictwo Uniwersytetu Łódzkiego, Łódź, s. 121–135 | pl_PL |
| dc.references | Stanford.edu, 2007, Jürgen Habermas, http://plato.stanford.edu/entries/habermas/ – 2007.09.25 | pl_PL |
| dc.references | Sumner W. G., (1995), Naturalne sposoby postępowania w gromadzie. Studium socjologicznego znaczenia praktyk życia codziennego, manier, zwyczajów, obyczajów oraz kodeksów moralnych, PWN, Warszawa 1995 (tłum. z angielskiego – oryginał: Folkways. A study of the sociological importance of usages, manners, customs, mores, and morals, Ginn and Company, Boston 1906) | pl_PL |
| dc.references | Sunder S., 1997, Theory of Accounting and control, South-Western College Publishing, Cincinnati, Ohio | pl_PL |
| dc.references | SWJP, Dunaj B. (red.), 1998, Słownik współczesnego języka polskiego, Reader’s Digest, Warszawa | pl_PL |
| dc.references | Solomon J., 2007, Corporate governance and accountability, Second edition, John Wiley & Sons, Chichester, England | pl_PL |
| dc.references | Szahaj A., Jakubowski M. N., 2005, Filozofia polityki, PWN, Warszawa | pl_PL |
| dc.references | Sztompka P., 2002, Socjologia, Znak, Kraków | pl_PL |
| dc.references | Szychta A., 1996, Teoria rachunkowości Richarda Mattessicha w świetle podstawowych kierunków rozwoju nauki rachunkowości – studium metodologiczne, Fundacja Rozwoju Rachunkowości w Polsce, Warszawa | pl_PL |
| dc.references | Tinker A. M., Meriono B. D., Neimark M. K., 1982, The normative origins of positive theories ideology and accounting thought, „Accounting, Organizations and Society”, Vol. 7, No. 2, s. 167–200 | pl_PL |
| dc.references | Tinker A. M., Neimark M. K., 1987, The role of annual reports in gender and class contradictions at General Motors:1917–1976, „Accounting, Organizations and Society, Vol. 12, No. 1, s. 71–88 | pl_PL |
| dc.references | Toms S., 2005, Accounting and capitalism, [w:] C. Clubb (ed.), 2005, The Blackwell Encyclopedia of Management: Accounting, Second edition, Blackwell Publishing, Malden, MA, USA – Oxford, UK – Carlton, Victoria, Australia, s. 1–4 | pl_PL |
| dc.references | Turner J. H., 1985, Struktura teorii socjologicznej, PWN, Warszawa (tłum. z angielskiego J. H. Turner, 1974, The structure of sociological theory, The Dorsey Press, Homewood, Illinois) | pl_PL |
| dc.references | Turner J. H., 2004, Struktura teorii socjologicznej, Wydanie nowe, PWN, Warszawa (tłum. z angielskiego J. H. Turner, 1998, The structure of sociological theory, Wadsworth Publishing Company, A Division of Interantional Thomson Publishing) | pl_PL |
| dc.references | Turyna J., 2003, Standardy rachunkowości: MSR – US GAAP – polskie ustawodawstwo, Difin, Warszawa | pl_PL |
| dc.references | Weinberg S., 2001, Facing up: Science and its cultural adversaries, Harvard University Press, Cambridge, Massachusetts–London, England | pl_PL |
| dc.references | UK ASB AS, 1995, Accounting Standards 1995/96, The Institute of Chartered Accountants in England and Wales, London | pl_PL |
| dc.references | UK ASB SP ED, 1995, Statement of principles for financial reporting: Exposure draft, Accounting Standards Board, London | pl_PL |
| dc.references | UK ASB SoP, 1999, Statement of principles for financial reporting, Accounting Standards Board, London | pl_PL |
| dc.references | UK SSAP 1, 1971, Statement of Standard Accounting Practice No. 1: Accounting for associated companies, The Institute of Chartered Accountants in England and Wales, January 1971, [w:] UK ASB AS, 1995, Accounting Standards 1995/1996, The Institute of Chartered Accountants in England and Wales, London | pl_PL |
| dc.references | Underdown B., Taylor P. J., 1985, Accounting theory and policy making, Heinemann, London, s. 90–118 | pl_PL |
| dc.references | US FASB CFF PU, 2007, Project Update: Conceptual Framework – Joint Project of the IASB and FASB, Latest revisions: 10, July 2007, Financial Accounting Standards Board, www.fasb.org/project/conceptual_framework.shtml, 22.07.2007 | pl_PL |
| dc.references | US FASB DM CF, 1974, Conceptual framework for accounting and reporting: Consideration of the Report of the Study Group on the Objectives of Financial Statements, Financial Accounting Standards Board, Stamford, Connecticut 06905, June 6, 1974 | pl_PL |
| dc.references | US FASB, 1976, Scope and implications of the conceptual framework project, Financial Accounting Standards Board, Stamford, Connecticut | pl_PL |
| dc.references | US SEC PBAS, 2003, Study Pursuant to Section 108(d) of the Sarbanes-Oxley Act of 2002 on the Adoption by the United States Financial Reporting System of a Principles-Based Accounting System, www.sec.gov/news/studies/principlesbasedstand.htm, 04.02.2007 | pl_PL |
| dc.references | US SFAS 1, 1973, Statement of Financial Accounting Standards No. 1: Disclosure of foreign currency translation information, Financial Accounting Standards Board, Norwalk, Connecticut, December 1973 | pl_PL |
| dc.references | US SFAC 1, 1978, Statement of Financial Accounting Concepts No. 1: Objectives of Financial Reporting by Business Enterprises, Financial Accounting Standards Board, Norwalk, Connecticut, November 1978 | pl_PL |
| dc.references | US SFAC 2, 1980, Statement of Financial Accounting Concepts No. 2: Qualitative Characteristics of Accounting Information, Financial Accounting Standards Board, Norwalk, Connecticut, May 1980 | pl_PL |
| dc.references | US SFAC 3, 1980, Statement of Financial Accounting Concepts No. 3: Elements of Financial Statements of Business Enterprises, Financial Accounting Standards Board, Norwalk, Connecticut, December 1980 | pl_PL |
| dc.references | US SFAC 4, 1980, Statement of Financial Accounting Concepts No. 4: Objectives of Financial Reporting by Nonbusiness Organizations, Financial Accounting Standards Board, Norwalk, Connecticut, December 1980 | pl_PL |
| dc.references | US SFAC 5, 1984, Statement of Financial Accounting Concepts No. 6: Recognition and Measurement in Financial Statements of Business Enterprises, Financial Accounting Standards Board, Norwalk, Connecticut, December 1984 | pl_PL |
| dc.references | US SFAC 6, 1985, Statement of Financial Accounting Concepts No. 5: Elements of Financial Statements: a replacement of FASB Concepts Statement No. 3 (incorporating an amendment of FASB Concepts Statement No. 2), Financial Accounting Standards Board, Norwalk, Connecticut, December 1985 | pl_PL |
| dc.references | US SFAC 7, 2000, Statement of Financial Accounting Concepts No. 7: Using Cash Flow Information and Present Value in Accounting Measurements, Financial Accounting Standards Board, Norwalk, Connecticut, February 2000 | pl_PL |
| dc.references | US SOX, 2002, Sarbanes-Oxley Act of 2002: Public Law 107–204, 107th Congress, July 30, 2002, 116 STAT. 745, US Congress | pl_PL |
| dc.references | Watts R. L., Zimmerman J. L., 1986, Positive accounting theory, Prentice-Hall, Upper Saddle River, NJ 07458 | pl_PL |
| dc.references | Webster’s NWD, 1986, Guralnik D. B. (ed.), Webster’s New World Dictionary of the American Language, Second College Edition, Prentice-Hall Press, Cleveland, Ohio 44114 | pl_PL |
| dc.references | Weinberg S., 2001, Facing up: Science and its cultural adversaries, Harvard University Press, Cambridge, Massachusetts–London, England | pl_PL |
| dc.references | Wolk H. I., Dodd J. L., Tearney M. G., 2004, Accounting theory: Conceptual issues in a political and economic environment, Sixth edition, Thomson, South Western, Australia–Canada– Mexico | pl_PL |
| dc.references | Yamey B. S., 1964, Accounting and rise of capitalism: Further notes on a theme by Sombart, „Journal of Accounting Research”, 1964, 2, s. 117–126 | pl_PL |
| dc.references | Zijl T. van, Walker S., 2001, The New Zealand convergence handbook: A comparison between International Financial Reporting Standards, International Public Sector Accounting Standards and New Zealand Financial Reporting Standards, Institute of Chartered Accountants of New Zealand, Wellington | pl_PL |
