Paradygmaty współczesnej rachunkowości a controlling
The paradigms of contemporary accounting vs. controlling
Author(s): Mirosława KwiecieńSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: paradigms of contemporary accounting; IFRS; qualitative characteristics of reporting information; controlling improvement
Summary/Abstract: Changing economic conditions resulting from globalization influenced the change of accounting paradigms. The contemporary accounting paradigms are driven by changes of legal regulations, IFRS in particular. It has determined the significance of informative and control function of accounting and financial reporting. The author has taken an attempt to formulate problems in above mentioned area, which should influence the improvement of controlling in practice.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2013
- Issue No: 291
- Page Range: 331-340
- Page Count: 10
- Language: Polish