Performance Measurement in Juliusz Au's Theory of Agricultural Accounting in 19th Century Poland

• Autorzy: Mikołaj Turzyński
• Języki publikacji: EN

Abstrakty

EN

Before the Partitions, Poland, beside Russia, was the largest, territorially compact European state. As a result of the Partitions of Poland, which were carried out in 1772, 1793 and 1795, Polish territory was divided and annexed by the three partitioning powers: Russia, Germany and Prussia. In an attempt to resist aggressive Germanization by the invader, Poles employed, among others, the methods of "organic work" and "work at the grass roots" (a programme, launched by the Polish positivists, of economic and cultural development through spreading literacy and popularizing science among the masses). It was on Polish territories under Prussian occupation that the theoretical and practical foundations of farm accounting were developed (Bernacki 2007b, p. 116-117). The main objectives of this paper are: to place the work and theory of Juliusz Au within the social and political context of the Prussian partition; to present a theory of agricultural accounting developed by J. Au; to evaluate J. Au's theory from present-day perspective. J. Au is the author of a comprehensive, universal theory of accounting encompassing its three cognitive levels (aspects): (1) general level, covering the concept, objectives and method of accounting; (2) procedural level, comprising principles of assets measurement, choice of accounting period and production cost calculation; (3) supporting level, comprising organization of accounting, rules for statistical data collection and audit procedures. (original abstract)

Słowa kluczowe

EN

Accounting history; Accounting theory; Biography; International Accounting Standards (IAS)

PL

Historia rachunkowości; Teoria rachunkowości; Biografie; Międzynarodowe Standardy Rachunkowości (MSR)

• Czasopismo: Acta Universitatis Lodziensis. Folia Oeconomica
• Rocznik: 2011
• Tom: 257 Current Trends in Management, Finance and Accounting Sciences. Vol. 1
• Strony: 175--186

Twórcy

autor

Mikołaj Turzyński

• Uniwersytet Łódzki

Bibliografia

• Au J. (1889), Nauka rachunkowości do potrzeb gospodarstwa wiejskiego zastosowanej, Lwów: Wydane nakładem b. studentów b. Wyższej Szkoły Rolniczej w Żabikowie i Wyższej Szkoły Rolniczej w Dublanach, Z I. Związkowej Drukarni we Lwowie.
• Bardach I, Leśnodorski B., Pietrzak M. (1998), Historia ustroju i prawa polskiego, Wydawnictwa Prawnicze, Warszawa: PWN.
• Bernacki A. M. (2007a), Au Juliusz Leon, [w:] Słownik biograficzny rachunkowości w Polsce, red. S. Sojak, Warszawa: SKwP.
• Bernacki A. M. (2007b), Oryginalny dorobek polskiej rachunkowości rolniczej w okresie zaborów; stan współczesny i wnioski na przyszłość, "Postępy Nauk Rolniczych", nr 2, p. 115-131.
• Carmona S. (2004), Accounting history research and its diffusion in an international context. "Accounting History", Vol. 9, No. 3, p. 7-23.
• Carnegie, G D., Napier C. J. (1996), Critical and Interpretive Histories: Insights into Accounting's Present and Future through its Past, "Accounting, Auditing and Accountability Journal". Vol. 9, No. 3, p. 7-39.
• Carnegie G. D., Napier C. J. (2002), Exploring Comparative International Accounting History. "Accounting, Auditing and Accountability Journal", Vol.15, No. 5, p. 689-718.
• Carnegie G D., Rodrigues L. L. (2007), "Exploring the Dimensions of the International Accounting History Community", Accounting History, Vol. 12, No. 4, p. 441-464.
• Dembiński F. (1970), Wyższa Szkoła Rolnicza w Żabikowie, [w:] Dzieje akademickich studiów rolniczych i leśnych w Wielkopolsce 1919-1969, red. S. Barbaracki, E. Matusewicz, Poznań.
• Goraj L., Mańko S. (2009), Rachunkowość i analiza ekonomiczna w indywidualnym gospodarstwie rolnym, Warszawa: Difin.
• Kiziukiewicz T. [red.] (2009), MSR 41 Rolnictwo, Warszawa: Difin.
• Korobowicz A., Witkowski W. (2009), Historia ustroju i prawa polskiego, Warszawa: Oficyna Wolters Kluwer Business.
• Kozłowski J. (2006). Wielkopolska pod zaborem pruskim w latach 1815-1918, Poznań: Wydawnictwo Poznańskie.
• Międzynarodowe Standardy Sprawozdawczości Finansowej (MSSF) (2007), Londyn: IASCF, SKwP.
• Moszczeński S. (1947). Rachunkowość gospodarstw wiejskich, Warszawa: Państwowy Instytut Wydawnictw Rolniczych.
• Napier C. J. (1989), Research Directions in Accounting History, "British Accounting Review", Vol. 21, No. 3, p. 237-254.
• Napier C. J. (2006), Account Change: 30 Years of Historical Accounting Research, "Accounting, Organizations and Society", Vol. 31, No. 4-5, p. 445-507.
• Walker S. P. (2005). Accounting in history. "Accounting Historians Journal", Vol. 32, No. 2, p. 233-259.
• Zdrada J. (2005), Historia Polski 1795-1914, Warszawa: PWN.

Identyfikatory

DOI

11089/742