文章基本信息

标题：Legitimacy theory in accounting research
其他标题：Teoria legitymizacji w badaniach z zakresu rachunkowości
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作者：Monika Łada ; Alina Kozarkiewicz
期刊名称：Zeszyty Teoretyczne Rachunkowości
印刷版ISSN：1641-4381
电子版ISSN：2391-677X
出版年度：2013
卷号：71
期号：127
DOI：10.5604/16414381.1061654
语种：English
出版社：Rada Naukowa SKwP
摘要：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.
其他摘要：Celem artykułu jest prezentacja teorii legitymizacji i jej zastosowań w rachunkowości. Teoria ta nie jest w Polsce szeroko stosowana, natomiast w literaturze światowej stanowi podstawę wielu interesujących badań. W pierwszej części artykułu, tytułem wprow
关键词：accounting;theory;legitimacy
其他关键词：rachunkowość;teoria;legitymizacja