Warianty tytułu
Accouniting as a Base of Settlements in Virtue of Social-Economic Responsibility of Enterprises
Języki publikacji
Abstrakty
Przedstawiono orientację rozwoju rachunkowości na potrzeby rozrachunku społecznej odpowiedzialności podmiotów gospodarczych.
The present world-wide barriers of economic development and the resulting necessity of better understanding the effectiveness of management influence the extension of the observation range in economic sciences. Thus, it produces an effect on the scope of economic calculation. These barriers reveal the necessity of: 1) broader and fuller inclusion of inputs and effects of activies in this account, and 2) acceptance of new, broader interpretation of rational management including social and ecological aspects of economic activity. Basing on this, the idea of social responsibility of enterprises has originated. Its realization requires different approach to cost and effect accounting. It gives rise to various trends of the so-called social responsibility accounting. The new directions in research influence the modification and improvement of accountancy in which, nowodays, cost and effect accounting, connected with the accounts of resources and their reproduction, is based on broader, social-economic understanding of rationality and effectiveness of management. (original abstract)
Rocznik
Strony
5--18
Opis fizyczny
Twórcy
autor
- Akademia Ekonomiczna w Krakowie
Bibliografia
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171271809