Why accounting science should be more normative?
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2016, Vol 2016, Issue 88
Abstract
Faced with the economic problems vexing the world in recent years, we have witnessed an increased number of voices pointing to the need to redirect economics towards values. In relation to economics asa science, it means a shift towards a normative approach. The author supports this view and encouragesthe adoption of the normative approach in the area of accounting. The aim of the article is to point out the need to apply the normative approach in accounting to a greater extent than before, to present the benefits resulting from the approach and to indicate several vital problems that normative accounting could con-tribute to solving.
Authors and Affiliations
Przemysław Kabalski
Keywords
Related Articles
- EP ID EP81761
- DOI 10.5604/16414381.1212003
- Views 121
- Downloads 0
Accounting policy in Russia and in Poland – chosen aspects
Accounting policy should provide conditions for presenting in financial state-ments a true and fair view of the financial position and performance of a business entity. The users of accounting information expect that it...
Jubileusz 70-lecia Katedry Rachunkowości Uniwersytetu Łódzkiego
W 2018 roku Katedra Rachunkowości Wydziału Zarządzania Uniwersytetu Łódzkiego będzie obchodzić 70-lecie swojego istnienia pt. Ludzie i ich dokonania. Z tej okazji w dniu 12.10.2017 roku w Pałacu A. Biedermanna w Łodzi od...
Timeliness of financial reporting in Polish listed companies
Timeliness of financial reporting is very important for all stakeholders of a company. Nevertheless, the research on timeliness in Poland is rare and hence the article fills this significant research gap. Examining the t...
Accounting and ideology – Chinese increase-decrease bookkeeping model
Accounting, as the product of an environment in which it is supposed to carry out its tasks, is subject to numerous factors. Among them there also occurs an ideological-political determinant which influ-ences the objecti...
Audytorzy w japońskim modelu nadzoru korporacyjnego
W japońskich korporacjach audytorzy mają specyficzną pozycję i uprawnienia zależne od struktury nadzorczej wybranej przez spółkę. Duże spółki mogą adaptować jedną z trzech takich struktur, a mianowicie radę audytorów sta...