Odpowiedzialność w zawodzie księgowego
Responsibility in the profession of accountant
Author(s): Anna KasperowiczSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: responsibility; profession of accountant
Summary/Abstract: This article presents the meanings of resposibility in accountant profession as a multipart relation. It was described in ex post and ex ante aspect as well as internal and external relation. The article is focused on clarifying the range of responsibility based on The Accounting Act, Penal Fiscal Code and Labor Code. The problem of the necessity of taking the responsibility was presented as the internal responsibility.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2012
- Issue No: 251
- Page Range: 231-244
- Page Count: 14
- Language: Polish