Problem demarkacji dyscyplin naukowych w dziedzinie nauk ekonomicznych na przykładzie zastosowania rachunku kosztów w badaniach JST
The Problem of the Demarcation of Scientific Disciplines in the Field of Economic Sciences on the Example of the Application of Costs Accounting in Researching the Territorial Self-government Units

Summary/Abstract: The aim of the article is to make an attempt to prove that the research regarding costs accounting in the territorial selfgovernment units (TSU’s) can be held on the ground of different academic disciplines. In particular, the reflections were focused on the issues related to the demarcation between costs accounting research in the finance and management disciplines. The efficiency of TSU’s functioning requires undertaking a sequence of binding decisions and communicating adequately quantified information on the causes, effects and duration of the actions taken. Therefore costs accounting should be considered as an essential instrument studied and applied both in management science as well as in finances. The attempts to assign it solely to one of these disciplines are contrary both to the cognitive value of the instrument as well as to the commonly used definitions in the management science.

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