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Erscheinungsjahr: 
2013
Quellenangabe: 
[Journal:] e-Finanse: Financial Internet Quarterly [ISSN:] 1734-039X [Volume:] 9 [Issue:] 2 [Publisher:] University of Information Technology and Management [Place:] Rzeszów [Year:] 2013 [Pages:] 34-46
Verlag: 
University of Information Technology and Management, Rzeszów
Zusammenfassung: 
This article is one in a series of two publications concerning detection of accounting engineering operations in use. Its conclusions and methods may be applied to external auditing procedures. The aim of the present duo-article is to define a method of statistical analysis that could identify procedures falling within the scope of a framework herein defined as accounting engineering. This model for analysis is meant to be employed in these aspects of initial financial and accounting audit in a business enterprise that have to do with isolating the influence of variant accounting solutions, which are a consequence of the settlement method chosen by the enterprise. Materials for statistical analysis were divided into groups according to the field in which a given company operated. In this article, we accept and elaborate on the premise that significant differences in financial results may be solely a result of either expansive policy on new markets or the acquisition of cheaper sources for operating activities. In the remaining cases, the choice of valuation and settlement methods becomes crucial; the greater the deviations, the more essential this choice becomes. Even though the research materials we analyze are regionally-conditioned, the model may find its application in other accounting systems, provided that it has been appropriately implemented. Furthermore, the article defines an innovative concept of variant accounting.
Schlagwörter: 
Polish accounting system
accounting engineering
variant accounting
theory of accounting aspects
JEL: 
D21
L20
M21
M41
Dokumentart: 
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