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Unapređenje konkurentnosti srpskog izvoza

Author(s): Ivan Marković / Language(s): English Issue: 3/2010

In the last two decades, the dominant group in the structure of Serbian exports has been the primary product or products of lower stages of finalization (agricultural products, nonferrous metals and iron, timber, etc.). Exports of finished (technologically complex) products, according to many authors, mostly depended on non-pricing attributes and the skill of domestic exporters, in desperate business conditions, to offer things that will really have a go on the market of developed countries.

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Uticaj depresijacije deviznog kursa na poslovanje u Srbiji

Author(s): Miloš Todorović,Mario Veličković / Language(s): English Issue: 3/2010

The exchange rate is a macroeconomic variable with multiple influences on the real and financial sector. Exchange rate's changes, in a fluctuating system, affect the inflation rate, import, export, trade deficit, foreign direct investments, as well as the macroeconomic situation in a country. The fact is that the great foreign currencies income on various bases, before the crisis, enabled a more relaxing exchange rate policy and an easier way to the exchange rate and system stability. However, a sudden fall of foreign currencies income and their outcome growth caused significant depreciation of the Serbian currency. In this paper we analyze how the effects of currency depreciation are reflected in businesses of the real and financial sector, as well as foreign trade transactions.

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Finansijsko izveštavanje o nematerijalnoj imovini dometi i ograničenja

Author(s): Jovan Krstić,Milica Đorđević / Language(s): English Issue: 3/2010

Contemporary business conditions are characterized by existence of the need for fulfilling various information demands of broad interest group. In that manner, financial statements provide primarily information about the company itself - its ability to create profit, cash flows and changes on capital, as well as its tangible and financial assets and liabilities. Lack of relevant information on intangible assets (intellectual capital and the like) in the financial statements disables the possibility for external users to perceive real value of the company and adequate decision making. Too rigid criteria for recognition and measurement intangible assets, cause the book value of many knowledge and technology-intensive companies to be few times lower than its market value. In this paper, authors analyze the scope of the existing model of financial reporting in providing relevant information on intangible assets of a company, but they also analyze the limitations that this model faces. In the paper possible directions for overcoming existing limitations are also pointed out, in order to provide relevant information about intangible assets of a company.

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Ponadczasowy wymiar doktryn bilansowych na przykładzie teorii Wilhelma Osbahra

Author(s): Michał Wiatr,Ewa Śnieżek / Language(s): Polish Issue: 71/2013

This article addresses the issue of key aspects of W. Osbahr’ balance sheet theory, presented against the background of accounting history development in Germany. Thanks to the extensive study of the literature concerning the balance sheet theories, the article presents main assumptions of W. Osbahr’s balance sheet theory, which so far has not been described in such a precise way in Polish accounting literature. The article bases mainly on the work of H. Nicklisch Die Bilanz vom Standtpunkt der Unternehmung. Die bisherige und zukünftige Gestaltung der Grundfragen des Bilanzproblems, published in 1923, which is currently available only in about 30 libraries in the world. The authors indicate the timeless character of this theory which one can consider today as precursory vision of future accounting. W. Osbahr’ theory with its universal message can be a starting point for empirical studies concerning balance sheet disclosure analysis in the light of modern financial reporting reality.

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Teoria rachunkowości i jej miejsce w dyscyplinarnej strukturze nauk o kierowaniu organizacjami

Author(s): Ewa Wiktoria Babuśka / Language(s): Polish Issue: 71/2013

The paper presents the origins of accounting theory and outlines its development and the main problems within its domain. It identifies and analyses the place of accounting science in the classification of scienc-es from the perspective of organisational management sciences. The author indicates those areas of ac-counting theory which may be related to the science of organisational management. The paper may pro-vide inspiration to seek connections between the science of accounting and other sciences.

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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.

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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.

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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.

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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).

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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.

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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.

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Nurty i metody badawcze w nauce rachunkowości w Polsce i na świecie

Author(s): Justyna Dobroszek,Jan Michalak / Language(s): Polish Issue: 71/2013

Accounting is seen as both a practical activity with a long tradition, as well as a scientific discipline, despite the fact that there were voices among scientists (Demski, 2007; Fellingham, 2007) that challenge the academic nature of this subject. The article attempts to answer the question to what extent the trends and research methods used in accounting are adequate for the social sciences. Another objective of this article is to verify to what extent research in the flied of accounting carried out in Poland is consistent with global trends in this discipline. To achieve these goals a descriptive comparative analysis of major trends in accounting research and the methods used was conducted, based on literature studies. The litera-ture studies included publications qualified for the EAA congress and articles published in national col-lective works and in ZTR journal for the period 2010–2012. Analysis conducted by the authors indicates that Polish accounting literature focuses on the valuation and regulations in accounting and on „pure theory”, e.g. balance sheet theories. Accounting research in Poland is still dominated by the descriptive method based on literature analysis, the surveys method and case studies method, while in Europe more common is empirical research based on secondary data using methods of statistical hypothesis testing. Despite some differences in the research methods in Polish and European publications on accounting a positive trend can be observed, which shows an increased interest among Polish scientists to use more complex research methodology. In addition, the authors’ analysis revealed that the in accounting, as in other social sciences, there exists pluralism of trends and research methods, which is a characteristic feature of social sciences.

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Teoria uwarunkowań sytuacyjnych w rachunkowości zarządczej

Author(s): Bartłomiej Nita / Language(s): Polish Issue: 71/2013

The paper presents a research perspective known in management accounting from the 1970s as the con-tingency theory. In the first part of the article the origins of this theory are explained and its basic assump-tions are shown. Then the basic contextual factors that determine the design of management accounting are identified. The second part of the paper gives a brief review of research carried out in the world, which adopted the contingency theory as the dominant research perspective. The author of the study argues that the contingency theory framework includes four aspects: a set of contextual variables to be analyzed, methods of management accounting, theory of accounting (normative, positive), and research methods adopted.

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Teoria modeli ewidencyjnych – wybrane zagadnienia

Author(s): Renata Biadacz / Language(s): Polish Issue: 71/2013

Contemporary accounting has been developed through evolutionary changes. Both theory and practice of accounting have changed. Generalizations of accounting policies have led during several hundred years to a variety of accounting theories and recording models constructed on their basis. Theories of recording models were undoubtedly a scientific achievement after World War II. This paper provides an overview of the historical development of the accounting model theory with particular emphasis on achievements of Polish scientists after World War II in this field in terms of indication of their suitability for using them in present day accounting.

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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.

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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.

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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.

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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.

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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.

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Etnocentryzm indywidualny i organizacyjny w filiach zagranicznych korporacji w Polsce − wyniki badań

Author(s): Sylwia Przytuła / Language(s): Polish Issue: 15/2013

The purpose of this article is to diagnose the symptoms of ethnocentrism in subsidiaries of foreign corporations in Poland on the basis of empirical research. This paper presents partial results of the study, which was conducted in two research projects. From the first titled “Staff expatriate managers in multinational companies in Poland” (No. UMO- 2011/01/D/HS4/01700) questionnaire surveys were obtained from 112 expatriates working in Poland, in which the questions were asked about approach to the management of a subsidiary in Poland. The second research project concerned “Perceptions of expatriate managers by the Polish-managers.” In the interviews 20 Polish managers working in branches of foreign corporations in Poland were involved.

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