Znaczenie dorobku naukowego Profesor Elżbiety Burzym
dla rozwoju nauki i praktyki rachunkowości w Polsce
The importance of Professor Elżbieta Burzym’s contribution to the development of accounting theory, research and practice in Poland
Author(s): Irena SobańskaSubject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Keywords: nature of costs; measurement of basic economic categories; retrospective and prospective model of accounting; multidimensional and multistage cost accounting; universal character of accounting; systemic approach; contingency theory
Summary/Abstract: The aim of this article is to remind the importance of scientific achievements of Professor Eliżbieta Burzym for the development of accounting theory, scientific research in this discipline, and the practice of accounting in Poland. The article provides definitions, arguments, ideas and theoretical concepts of accounting and cost accounting formulated by Professor Burzym, which represent a significant contribu-tion to the development of accounting theory in Poland. The article explains, based on an example from literature, the effects of problem-solving in accounting from the procedural-formal perspective rather than from the substantive perspective, which dominated in the scientific studies of Professor Burzym.
Journal: Zeszyty Teoretyczne Rachunkowości
- Issue Year: 2014
- Issue No: 75
- Page Range: 83-93
- Page Count: 10
- Language: Polish