Finansyzacja gospodarki wyzwaniem dla rachunkowości
Financilisation of economy as challengefor accounting
Author(s): Aldona Kamela-SowińskaSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: accountancy; financilisation; financial crisis
Summary/Abstract: The main purpose of this article is to draw attention of the scientific community involved in the accounting, accountants and auditors to a new economic phenomenon which is financilisation. There is growing lack or an inadequate response of accounting to its users demands, resulting in a reduction of trust to the accounting system and reports generated by it. This article is an attempt to find accountancy solutions in response to a growing phenomenon in the global economy which is financilisation. The author also puts an original thesis about the genesis of financilisation.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2014
- Issue No: 329
- Page Range: 145-151
- Page Count: 7
- Language: Polish