Obszary stosowania rachunkowości partycypacyjnej

• Autorzy: Remigiusz Napiecek

Warianty tytułu

Participative Accounting

• Języki publikacji: PL

Abstrakty

Rachunkowość od początków swego istnienia zajmuje się rejestracją zdarzeń gospodarczych, ich przetwarzaniem i następnie prezentacją w skodyfikowanej formie, stając się obiektywnym źródłem informacji o kondycji finansowej i majątkowej podmiotów gospodarczych. Ów obiektywizm został zaburzony wprowadzeniem zagadnień wyceny realizowanej na potrzeby sprawozdawczości finansowej, wymuszającej często indywidualną interpretację rzeczywistości. Rozpoczął się proces "monopolizacji" wiedzy na temat rzetelnego i wiernego obrazu kondycji majątkowej i finansowej podmiotów gospodarczych. Celem artykułu jest zaprezentowanie przejawów stosowania koncepcji rachunkowości partycypacyjnej. Praktyczny aspekt tej koncepcji został przedstawiony w trzech obszarach współtworzenia treści systemu rachunkowości: koncepcji otwartych ksiąg, sprawozdawczości na żądanie oraz ciągłego audytu. Rachunkowość partycypacyjna może przywrócić utracony obiektywizm, a w szczególności pomóc w przyszłości przełamać monopol na wiedzę o rzetelnym i wiernym obrazie podmiotu.(abstrakt oryginalny)

EN

Since the beginnings of its existence, accounting has been concerned with gathering data relating to economic events, processing this data, and then presenting it in a codified form, thus becoming an objective source of information about the financial condition of business entities. This objectivity was impaired by the introduction of valuation aspects undertaken for the purposes of financial disclosure, which often involves an individual interpretation of reality. This resulted in business entities having a "monopoly" in terms of knowledge relating to a fair and accurate picture of their financial condition. The aim of this article is to present the concept of participative accounting (PA). The practical aspect of this concept is presented through the use of open-book accounting, real-time reporting and continuous auditing. The implementation of PA can help to restore objectivity and break the monopoly of knowledge relating to the actual financial condition of entities. Keywords: participative accounting, real-time reporting, continuous auditing, open-book accounting.(original abstract)

Słowa kluczowe

PL

Rachunkowość; Sprawozdawczość; Audyt; Obiektywizm

EN

Accounting; Reporting; Audit; Objectivism

• Czasopismo: Studia Oeconomica Posnaniensia
• Rocznik: 2014
• Tom: 2
• Numer: nr 5
• Strony: 84--96

Twórcy

autor

Remigiusz Napiecek

• Uniwersytet Ekonomiczny w Poznaniu

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