Modułowe ramy koncepcyjne jako strategia badawcza w obszarze rachunku kosztów
Frame of reference for cost accounting systems as a research strategy

Summary/Abstract: The article presents a modular structured frame of reference for cost accounting systems. This frame-work represents a research strategy for these systems, and it aims at their scientific substantiation. In detail, the frame of reference allows precise definitions of all relevant cost concepts, creates transpar-ency of cost systems, systematizes all research steps in the field of cost accounting, and classifies all cost statements based on the epistemological aims of science. This procedure leads to a modular struc-tured system of descriptive, theoretical, pragmatic and normative cost statements, which are integrated into an overall cost system by modular interfaces. Research activities with a modular structured frame of reference support the scientific progress in the field of cost accounting. In the light of the frame of reference we have at our disposal instruments to evaluate different cost accounting systems and at the same time to support their new design

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