Rachunkowość i edukacja w jej obszarze we współczesnej
gospodarce
Accounting and education in its area in the modern
economy
Author(s): Mirosława KwiecieńSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: accounting theory; accounting policy; economy financialisation; accounting intellectualization; innovative education
Summary/Abstract: The discourse around identity or methodological diversity of accounting has been present in Poland since the fifties of the twentieth century, with the fact that it has “intensified” since it was not distinguished as a discipline in the field of economic sciences in the area of social sciences (XXI century). Methodological diversity, what constitutes the identity of accounting, its phenomenon and its evolutionary development, constitutes (not only in Polish reality) its limitation – exclusion from the field of economic sciences in the field of social sciences. This publication constitutes a specific résumé of the author’s views and interests on some aspects of the crisis and transformations of the contemporary economy, which are reflected in the idea of economy financialisation, as well as the development of accounting as a science and practice. The aim of the article is to indicate the desired directions of changes, not only in accounting theory, but also in its teaching.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2018
- Issue No: 503
- Page Range: 293-316
- Page Count: 24
- Language: Polish