CEEOL - Browse Subjects Result

We kindly inform you that, as long as the subject affiliation of our 300.000+ articles is in progress, you might get unsufficient or no results on your third level or second level search. In this case, please broaden your search criteria.

Zakres rachunkowości jako nauki

Author(s): Kazimierz Sawicki / Language(s): Polish Issue: 71/2013

The purpose of the article is the presentation and analysis of chosen definitions of accounting, consideration of the term „accounting as a science”, and making an attempt at determining the scope and elements of modern accounting from the point of view of theory and practice. The author analyzes basic literature dealing with the creation and development of accounting as an applied science, and stresses the diversity of views on the characterization of accounting as a theoretical and practical science as well as economic and social science. The results of the analysis were used to indicate the direction of the development of accounting in the 21st century.

More...

Rachunkowość w świetle językoznawstwa

Author(s): Marek Masztalerz / Language(s): Polish Issue: 71/2013

Accounting is called the language of business. The purpose of this paper is to analyze the links between accounting and language, to investigate linguistic aspects of accounting and to indicate important re-search problems in this field. The research methods used include descriptive and comparative analysis, analogy and deduction. Accounting as a language is presented from four perspectives: structural, func-tional, semiotic and social.

More...

Podejścia do badań naukowych w rachunkowości

Author(s): Anna Szychta / Language(s): Polish Issue: 71/2013

This paper offers a synthetic description of three major approaches to accounting research (research perspectives), identified by W.F. Chua (1986): the mainstream perspective, interpretative perspective and critical perspective. Depending on the adopted perspective, researchers work under different assumptions about the nature of the physical and social reality, the ways of gaining new knowledge, and the relation-ship between accounting theory and practice. The paper is based on material obtained by the author through studies of selected items of the literature of the subject, mostly publications in the English lan-guage, and is intended to induce accounting researchers in Poland to devote more attention to the inter-pretive and critical perspectives on accounting research, which so far have been used in our academic community only to a very limited extent. After examining the nature of accounting theory development, the author presents a classification of approaches used in accounting research as well as related research methodologies, and provides information about scientific journals interested in publication of articles presenting results of research conducted from the mainstream as well as from alternative perspectives.

More...

Wybrane problemy rachunkowości – jej status naukowy i obszary badawcze

Author(s): Melania Bąk / Language(s): Polish Issue: 71/2013

The paper offers a standpoint in the discussion on accounting as a scientific discipline in Polish condi-tions and in the perspective of global accounting achievement. The perception of accounting as a scien-tific discipline has both its supporters and opponents. The performed analysis covers mainly the compo-nents in favour of accounting, such as: characteristic qualities of a scientific discipline (e.g. subject mat-ter, objective), the development of accounting vs. the needs of information addressees, characteristic attributes of accounting defining its application possibilities, accounting unity, mutual dependence be-tween accounting theory, practice and policy, accounting theory development, outstanding representa-tives, relations with other scientific disciplines, factors influencing accounting and its research areas. These elements are also listed which confirm that contemporary accounting is more a practical activity based on legal regulations than a science. Such a situation may have an impact on slowing down the search for theoretical solutions. Accounting, as an applied science, is characterized by strong mutual relations between theory and practice, which are supposed to be complementary for each other. However, recently a certain domination of practice over theory can be observed. This fact may result from numer-ous dilemma to be dealt with by accounting (e.g. the principle of due diligence or flexibility, historical or fair value), which have a theoretical background. The indicated accounting research areas constitute its significant challenges, as well as define directions for its further development (e.g. intangible assets).

More...

Wartości kulturowe a rachunkowość – przegląd empirycznych weryfikacji teorii wartości subkultury rachunkowości

Author(s): Katarzyna Klimczak / Language(s): Polish Issue: 71/2013

Culture is often regarded as one of the elements of the socio-economic environment of accounting. It is believed that ideas, beliefs and moral values shared by a society may influence the assumptions underly-ing accounting systems, as well as the practical implementation of accounting solutions. The framework most widely used in research on relations between culture and accounting is S.J. Gray’s theory of cultural influence on the development of accounting systems. The aim of the article is to present main assump-tions of this theoretical concept and to review empirical research testing the framework.

More...

Możliwość wykorzystania metodologii teorii ugruntowanej w badaniach naukowych w rachunkowości

Author(s): Elżbieta Izabela Szczepankiewicz / Language(s): Polish Issue: 71/2013

The aim of this paper is to analyze of areas of research in the field of accounting and methods of research. The article includes a proposal for the use of grounded theory in research on new accounting issues. It also describes criteria for evaluating research and grounded theory. Main conclusions drawn from this study are that it is necessary to undertake discussion to what extent these evaluation criteria can be used to evaluate research in the social sciences. The research method adopted in the study is analysis of the literature on the application of grounded theory and inference.

More...

Nauka rachunkowości, proces poznawczy, paradygmaty i prawda w rachunkowości – garść ustaleń i refleksji

Author(s): Anna Karmańska / Language(s): Polish Issue: 71/2013

The article presents some reflections on science in general and accounting science in particular, including the paradigms, cognitive process and truth in accounting. The author believes that the transition to the era of knowledge-based economy triggers the circumstances and factors that the academic accounting com-munity should especially carefully identify, investigate and evaluate in terms of value contributed to the development of accounting practice and theory. This imperative sets special requirement for researchers in the field of accounting, who should take on responsibility for further development of this discipline and its practice. The author presents different views within the science of accounting and directions of ac-counting research, and indicates changes in the paradigms of economic and management sciences that she considers relevant to accounting. She also highlights, basing on own intuition, the structure of potential paradigms in accounting science and identifies some factors influencing „truth” in accounting, important both for the theory and the practice of accounting.

More...

Teoria legitymizacji w badaniach z zakresu rachunkowości

Author(s): Alina Kozarkiewicz,Monika Łada / Language(s): Polish Issue: 71/2013

The main aim of the paper is to present the legitimacy theory and its applications. This theory is not well known in Poland, however, it is regarded as a significant basis in world-wide accounting research. In the first part of the paper, as an introduction to the issue of theory in accounting, the discussion on identifica-tion and application of the theory of accounting and the theory about accounting is conducted. It is under-lined that such dual approach leads to the enhancement of general knowledge as well as to the improved explanation of the evolution of accounting systems seen as embedded in social contexts. In the next part of the paper the legitimacy theory was presented: its definitions, assumptions, categories and relations. Apart from the review of research conducted on the basis of legitimacy theory, some new potential direc-tions of research in the area of management accounting are indicated. As it was emphasized in the paper, the application of legitimacy theory could enrich accounting research by improving the understanding of processes observed inside and outside of the organization.

More...

Filozofia władzy Michela Foucaulta a badania nad historią rachunkowości: przykład umów o używanie aktywów w XVII–XIX wieku

Author(s): Mikołaj Turzyński / Language(s): Polish Issue: 71/2013

The article is dedicated to presentation of the impact of M. Foucault's theory of power on accounting history research. The article uses Foucault's approach to examine the development of accounting practices in the field of lease contracts in the context of formation of the forms of power. The study covers Polish lands during the period from the seventeenth to the nineteenth century. As a result of the investigation it was found that in described circumstances it is reasonable to take into account Foucault's approach, in-cluding the use of tabular forms as disciplinary solutions and the use of complex supervision formulas.

More...

Główne wątki dyskusji nad stanem badań naukowych w rachunkowości w Stanach Zjednoczonych

Author(s): Katarzyna Bareja / Language(s): Polish Issue: 71/2013

According to the current debate among accounting theorists in the US, accounting research is in its criti-cal point. The criticism applies to methods, purpose, and scope of research in accounting. By presenting the historical overview of accounting research in the US, the article tries to identify the causes of the current situation. It also shows potential methods of improvement proposed by American scientists. The question of the most appropriate way of conducting accounting research in the future is very important for all scientists, regardless of the place in which it is conducted.

More...

Przedmiot współczesnej nauki rachunkowości

Author(s): Anna Wachowicz / Language(s): Polish Issue: 71/2013

The subject, goals and methods of research are considered as the main determinants of each academic discipline. The purpose of the article is to find out the subject of contemporary accounting research. First, the discussion on the subject of accounting in Polish literature is reviewed. Then, the characteristic of contemporary accounting research is presented. Based on the above, it is concluded that the subject of contemporary accounting research is – generally speaking – accounting (in different aspects and different research perspectives). Accordingly, a new Polish term is proposed as a name of the discipline. Finally, the relation between accounting research and the metascience of accounting is discussed.

More...

Managementul şi analiza datelor calitative semistructurate

Author(s): Mircea Agabrian / Language(s): Romanian Issue: 1-2/1999

The Management and Analysis of Semistructured Qualitativ Data. This article tries to demonstrate how qualitative research can gain rigurosity, preserving in the same time flexibility, by using computer procedures.In the first part, the author, based on the main references of the literature, focuses upon the possibilities of codification and quantification by software the answers to semistructured interview.The second part illustrates these possibilities in a empirical investigation regarding the self-description status of the distance-learning students from Romania.

More...

Personalitatea – o abordare pluridisciplinară

Author(s): Emil Pop / Language(s): Romanian Issue: 1-2/1999

A Pluridisciplinary Abordation of Personality. The concept of personality is defined and re-defined depending on the actual contexts, authors and theories. Due to this fact the abordation is pluridisciplinary, even more than it would be necessary. The junction of the sociological, psychological and philosophical perspectives is so fertile for defining the human condition in postmodernity.

More...

Dezvoltare şi tranziţie într-o comunitate urbană

Author(s): Florenta Stavarache / Language(s): Romanian Issue: 1-2/1999

Development and Transition in an Urbane Community. The recent history of the Onesti community points out the ways in which the urbanization and the industrialization took place during the communist epoque. The effect of those processes led to the failure of industrialization after 1989 to urbane dysfunctions, complex ecological problems and economical difficulties. All these elements prove the crisis of the present day Romanian society.

More...

Neubesiedlung ehemals sächsischer Ortschaften

Author(s): Rudolf Poledna,Elemer MEZEI / Language(s): German Issue: 1-2/1999

Repopulating of Former Transilvanian Saxon Villages. This paper deals with the consequences of the emigration of the German minority (Saxons) in the settlements inhabited by them during the last centuries. Due to this emigration process the villages suffered an exchange of population. We try the reconstruction of, the emigration and immigration process, dependent on the changes of the ownership of houses in selected settlements. Our goal was to study if there are ethnic, cultural, educational, economic differences of this process of repopulating.

More...

Politica de imigrare în Suedia. Implementări şi paradoxuri ale integrării imigranţilor

Author(s): Mihaela Vancea / Language(s): English Issue: 1-2/1999

The Swedish Immigration Experience. Policy Implementation and Paradoxes of Immigrants' Integration. This study consists of an empirical and analytical discourse on Sweden’s development from immigration policy to integration policy. This development has had a positive contribution on Swedish multiculturalism, but also has created a lot of tensions and problems. To what extent Sweden today can be labelled a "multicultural society" remain the main question of this study. Based on the structural functionalist theoretical approach, the study highlights the main features of the immigration policy in Sweden and the efforts to integrate heterogenous groups of immigrants into the Swedish society. At the same time it analyses the link between the main principles of the Swedish welfare model and the formulation and implementation of the Swedish immigration policy. In the actual context of European “harmonisation” the rise of xenophobia and racism has constituted a problematic paradox in several Western European countries where there has been a high level of immigration. To counteract these phenomena we see very sharp and decided activities from governments and organisations. In the last few decades the grandiose vision of Sweden toward a radical democratic and egalitarian society has been confronted with the considerable problems of integrating large and diverse groups of immigrants. Meanwhile xenophobic and racist views also began to spread in many Swedish municipalities. The introduction of multiculturalist policy represents an interesting aspect in dealing with the immigrantion issue, especially because of the long Swedish homogeneous tradition.

More...

Noul regim demografic în România – o perspectivă regională

Author(s): Cornelia Mureşan / Language(s): Romanian Issue: 1-2/1999

New Demographic Regimes in Romania – a Regional Perspective. There are enough reasons to attempt a regional analysis of the recent demographic changes in Romania in order to test the advance of one or another region in the process of approaching the nowadays demographic regimes of Western Europe [Van de Kaa, 1999]. The first changes brought by the demographic transition appeared in Transylvania; therefore, we shall focus particularly on this region. Without being a separate political-administrative unit, Transylvania is a historically distinct region because, unlike the southern and eastern parts of the Romanian territory which had been under the influence of the Ottoman and the Czarist Empires, it had been under the domination of the Austro-Hungarian Empire until its unification with the rest of Romanian territory (1918). At present, Transylvania seems to be also a distinct cultural area where there is a greater linguistic, ethnic and religious diversity than in the rest of the territory. To simplify things, we can consider that the more a region has diminished its fertility and nuptiality quantum, the closer is to the West-European pattern. If the timing of the two phenomena moves towards higher ages and it extends for a larger period, we can say that the European pattern is more substantial. If the interval between marriage and first birth decreases and the weight of out-of-wedlock births increases, we have again a more European pattern. Concerning mortality, there is no theory that says that the normal trend is the increase and not the continuous decline of mortality. Nevertheless, in Romania, as in many other ex-communist countries, an undesired decrease of life-expectancy takes place, even if some progress in infant mortality is notable. For this reason we will consider this as a reference framework for comparisons and we will see if Transylvania is also on an undesired first place.

More...

Structura etnică a Transilvaniei la finele secolului al XIX-lea şi începutul secolului al XX-lea, în conformitate cu datele recensămintelor din epocă

Author(s): Traian Rotariu / Language(s): Romanian Issue: 1-2/1999

Ethnic Structure of Transylvania at the End of 19th Century and Beginning of 20th Century, According to the Census Data of the Time. The present study analyzes the data regarding the ethnic structure of Transylvania, as recorded in the 1880, 1900 and 1910 censuses. The data can be subjected to more refined techniques of analysis in the new form of presentation designed by the members of the Department of Sociology, and published in a number of volumes in the collection Studia Censualia Transsilvanica. We assessed, in a manner as accurate and objective as possible, the intensity of the process of change of the ethnic structures at the level of the territory of Transylvania, and at the level of the present day counties. The Magyarization of the Romanian population and of the other ethnic groups represents the dominant trend. We also show the evolution of ethnic structures of the localities, by a number of characteristics.

More...

Cercetarea - intervenţie şi prevenirea violenţei

Author(s): Maria Roth / Language(s): Romanian Issue: 1-2/1999

Intervention-Research and the Prevention of Violence. The knowledge the intervener from the social domain can turn to is of two types. The first type is that of the explicative models, which in the classical model analysis the risk factors associated to social problems. A second type of knowledge refers to the modalities of intervention directed towards a target population. Bu this knowledge is individualized and their generalization raises important problems. The modality, which serves social change in a systematic view that can be generalized, is that of intervention-research, which evaluates the efficiency of some existent intervention-types, wants to create new models of action and describes the strategies of change. For the exemplification of the intervention-research we will present the results of a study that aims to implement an intervention-program in Romania in order to reduce the violence of the school-aged population (10-14 years) and to establish a better communication among children with different ethnical and cultural provenience.

More...

Opinii, recenzii, note

Author(s): Enikö Veres,Florenta Stavarache,Vasile Todinca,Cristina Rat,Silviu G. Totelecan,Traian Vedinas / Language(s): Romanian Issue: 1-2/1999

Opinions, book reviews, notes

More...