Accounting theory and its place in the structure of management sciences Cover Image

Teoria rachunkowości i jej miejsce w dyscyplinarnej strukturze nauk o kierowaniu organizacjami
Accounting theory and its place in the structure of management sciences

Author(s): Ewa Wiktoria Babuśka
Subject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Keywords: accounting theory; approaches to development of accounting theory; classification of accounting theories; normative and positive theories; organisational management sciences

Summary/Abstract: The paper presents the origins of accounting theory and outlines its development and the main problems within its domain. It identifies and analyses the place of accounting science in the classification of scienc-es from the perspective of organisational management sciences. The author indicates those areas of ac-counting theory which may be related to the science of organisational management. The paper may pro-vide inspiration to seek connections between the science of accounting and other sciences.

  • Issue Year: 2013
  • Issue No: 71
  • Page Range: 25-37
  • Page Count: 12
  • Language: Polish