Responsibility in the profession of accountant Cover Image

Odpowiedzialność w zawodzie księgowego
Responsibility in the profession of accountant

Author(s): Anna Kasperowicz
Subject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: responsibility; profession of accountant

Summary/Abstract: This article presents the meanings of resposibility in accountant profession as a multipart relation. It was described in ex post and ex ante aspect as well as internal and external relation. The article is focused on clarifying the range of responsibility based on The Accounting Act, Penal Fiscal Code and Labor Code. The problem of the necessity of taking the responsibility was presented as the internal responsibility.

  • Issue Year: 2012
  • Issue No: 251
  • Page Range: 231-244
  • Page Count: 14
  • Language: Polish