Title:

Polish research on accounting ethics. Predominating trends and pioneering approaches

Group publication title:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Title in english:

Research Papers of Wrocław University of Economics

Creator:

Nowak, Marta

Subject and Keywords:

accounting ethics ; accounting theory ; ethics ; accounting ; moral philosophy ; business ethics ; professional ethics ; etyka rachunkowości ; teoria rachunkowości ; etyka ; rachunkowość ; filozofia moralna ; etyka biznesu ; etyka zawodowa

Description:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2018; Nr 515; s. 177-184

Abstrakt:

Literature overview presented in this paper aims to identify and explore the main trends and pioneering approaches in Polish scientific literature on accounting ethics. Predominant approach can be characterized as: applied, empiric, praxis-oriented, legallybased and accountant-focused. Research is carried out by scientists specializing in accounting. The main trends are: focusing on two professions (accountant and financial auditor), and two spheres: book-keeping and financial statements, interpreting accounting ethics from practical point of view, as applied ethics, limiting accounting ethics to legal aspects and professional codes

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2018

Resource Type:

artykuł

Format:

application/pdf

Resource Identifier:

doi:10.15611/pn.2018.515.14

Language:

eng

Relation:

Global Challenges of Management Control and Reporting ; Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2018; Nr 515

Rights:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-NC-ND 3.0 PL

Location:

Uniwersytet Ekonomiczny we Wrocławiu