O współczesnych relacjach
teorii i praktyki rachunkowości.
Artykuł dyskusyjny.
On contemporary relationship between accounting theory and practice.
A discussion paper
Author(s): Kzysztof MaślankowskiSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Summary/Abstract: Accounting science is one, but accounting practice is varied and so is its object of interest. There are many accounting systems used in practice and many descriptions of their practical functioning regarded as theory elements. In considering two types of trends in the development of the science of accounting – (1) the development of accounting theory depends on the development of accounting practice, (2) development of accounting practice is dependent on development of theory – what becomes visible is penetration of accounting practices to the theory of accounting. The purpose of this article is to identify the implications of this phenomenon for accounting theory and the related processes of research and teaching.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2009
- Issue No: 50
- Page Range: 97-126
- Page Count: 29
- Language: Polish