Teoretyczne i praktyczne problemy wdrożenia systemu trójwymiarowej rachunkowości
Theoretical and Practical Problems of Implementation of Triple-entry Bookkeeping System

Summary/Abstract: The aim of the paper is to investigate if Y. Ijiri’s triple-entry bookkeeping model is practi-cally feasible. The research deals with the problems of identification of the economic forces and methods of measurement of impulses generated by those forces. The system is based on the periodic, i.e. monthly, measurement of impulses. The study was carried out for the given Polish business unit. Regression analysis and statis-tical methods of choosing the optimal set of model variables were used. Thanks to those meth-ods economic forces were identified and their impact on momentum was measured. The main forces are: the branch tendency and the unemployment rate, which negatively influenced mo-mentum and hence the income over the period. The main flow of sales, costs and expenses comes from the environment conditions, not from the factors dependent on the management of the company. The periodic system of triple-entry bookkeeping steel needs to be developed in the area of methods of identification and measurement of changes in momentum.

• Details
• Contents