Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/147055
Authors: 
Michalczyk, Leszek
Year of Publication: 
2012
Citation: 
[Journal:] e-Finanse: Financial Internet Quarterly [ISSN:] 1734-039X [Volume:] 8 [Year:] 2012 [Issue:] 4 [Pages:] 44-52
Abstract: 
The issue discussed in the present paper is associated with a theoretical view of accounting engineering in which it is perceived as covering activities based on the use of variant solutions permitted by Polish balance sheet law. These possibilities are defined as the accounting policy of a given company. Keeping the accounts of a business enterprise in accordance with the accounting engineering paradigm requires a full use of codified variant accounting. The accounting policy of a company should, in these respects, be characterized by entries which are the least precise and the most facultative. The view of accounting assumed in the present article sees it as an auxiliary science for management and organizational studies. In this respect, it is also synonymous with recognizing accounting engineering as a paradigm of company management.
Subjects: 
variant accounting
accounting engineering
accounting policy
practical accounting in an economic entity
polish accounting act
JEL: 
D21
L21
M21
M41
Document Type: 
Article

Files in This Item:
File
Size
213.77 kB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.