Spójność w nauczaniu rachunkowości w świetle rozważań profesora Jana Winieckiego
Consistency in teaching accounting in the light of Professor Jan Winieckiʼs considerations

Summary/Abstract: Purpose: The goal of this article is to verify if the observations of different views described by Jan Winiecki in the article “Reflections on teaching economics: some obser-vations andsome proposals” are also present in the teaching of accounting. It also investigates whether the proposals for developing a uniform way to present content are applicable in this area. Methodology/approach: The study was carried out based on the assumption that accounting plays a central role in a rational economy and used the critical analysis of the literature and student surveys.Findings: The answers to the questions lead to the conclusion that most students ex-pected their lecturers’ views to be uniform, although, in reality, there are minor differences. Conclusions regarding the reasons for the expectation of uniformity focus on the ease of understanding, examination and graduation considerations, opportunities to broaden awareness, and to make accounting choices independently. Research limitations: A limitation is the number of respondents. Another limitation is that this research presents only the view of one group – students.Originality/value: In accounting, different views can be presented. The main differences at the macro level relate to the purpose and objective of reporting, while at the micro level, they appear in the areas of valuation, simplification, and disclosures. To formulate and achieve learning outcomes, it is necessary to decide whom, what, and for what purpose a university teaches.

• Details
• Contents