Accounting (cognitive) methods – review of contemporary Polish literature
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2015, Vol 2015, Issue 83
Abstract
The aim of the article is analysis of views on accounting (cognitive) methods which are presented in contemporary Polish literature. The following issues are the subject of the analysis: definitions of the term „accounting (cognitive) methods”, the set of accounting (cognitive) methods, definitions of individual accounting (cognitive) methods, differences between methods of accounting and principles of accounting. The article was prepared on the basis of analysis of literature on the subject from the period 2000–2014. Research indicates that the term „accounting (cognitive) methods” is rarely defined. Moreover, there are many different views on the set of these methods. The balance method is most frequently mentioned among all methods. There are also divergences in the definitions of the different accounting (cognitive) methods. Analysis of the literature shows that there are some very important problems to solve in the area of accounting (cognitive) methods: to define the term „accounting (cognitive) methods”, to determine the set of these methods and to define the various accounting (cognitive) methods.
Authors and Affiliations
Edyta Łazarowicz
Keywords
Related Articles
- EP ID EP81814
- DOI 10.5604/16414381.1165056
- Views 124
- Downloads 0
Practical aspects of the creation and use of hidden reserves in banks in conditions of economic imbalance
The article discusses the nature and possible use of hidden reserves that may occur in banks in the absence of the practice aiming at decreasing specific provi-sions for loans threatened by the value of any assumed colla...
The theoretical and practical aspects of sensitivity analysis of profit model
The evaluation of financial condition is essential not only for actual managing but also for planning the future of an enterprise. Sensitivity analysis is a handy tool of planning and also is an indispensable element of...
The subject of behavioural accounting research
The aim of the paper is to present the subject of behavioural accounting research based on the definitions and typologies of its research areas that can be found in literature. The method of analysis of literature availa...
Wpływ MSSF 16 na sytuację finansową i majątkową wybranych spółek z indeksu WIG30
Głównym celem artykułu jest ocena wpływu zmian w zakresie raportowania leasingu zgodnie z MSSF 16 na sytuację finansową i majątkową wybranych spółek notowanych na Giełdzie Papierów Wartościowych w Warszawie. Dla jego rea...
O czynnikach kształtujących systemy rachunkowości i kontroli zarządczej. Krytyczny przegląd badań empirycznych
Z punktu widzenia zachodzących zmian ważne staje się pozyskanie wiedzy o systemach rachunkowości i kontroli zarządczej z perspektywy różnych czynników mogących mieć wpływ na ich kształt. Dla nauki istotne jest prowadzeni...