文章基本信息

标题：Unity of the accounting system
其他标题：Jedność systemu rachunkowości
本地全文：下载
作者：Irena Sobańska
期刊名称：Zeszyty Teoretyczne Rachunkowości
印刷版ISSN：1641-4381
电子版ISSN：2391-677X
出版年度：2012
卷号：66
期号：122
语种：English
出版社：Rada Naukowa SKwP
摘要：This paper contributes to the recent discussion in Polish accounting literature about the lack of scien-tific foundations consisting in methods constituting accounting for description of the accounting system composed of financial accounting and management accounting subsystems and for information users as a criterion of its division.Authors of the analysed publications argue that only an accounting system made up of three elements: record-keeping, cost accounting and reporting, referred to as „one accounting”, is based on methods costituting accounting theory.The aim of this paper is to identify the scientific foundations for an accounting system decomposed according to the information users criterion (financial accounting, management accounting), using as theoretical basis Bertalanffy’s general systems theory and Luhmann’s social systems theory.The paradigm: difference system / environment and the methodological conception of the functional system description were used to demonstrate the methodological validity of decomposition of the accounting system into financial accounting, management accounting and tax accounting.
其他摘要：W artykule odniesiono się do poglądów formułowanych w ostatnich latach w literaturze polskiej o braku naukowych podstaw leżących w metodach konstytuujących rachunkowość do opisu systemu rachuncepcja metodologiczna opisu funkcjonalnego systemu posłużyły do
关键词：general systems theory;contigency theory;financial accounting system;management accounting system;decomposition of an accounting system
其他关键词：jedność systemu rachunkowości;odbiorcy informacji;system rachunkowości finansowej;system rachunkowości zarządczej;ogólna teoria systemów;teoria sytuacyjna;dekompozycja systemu rachunkowości