Analysis of Financial Results: a Theoretical Discussion with an Empirical Example

• Autorzy: Norvald Monsen
• Języki publikacji: EN

Abstrakty

EN

The paper presents two specific accounting theories, namely commercial (accrual) accounting and cameral accounting, forming the basis of performance accounts and financial (money) accounts, respectively. Based upon the argument that a financial (money) analysis should be added to a performance analysis, the cameral accounting theory is offered to accounting researchers for use as a theoretical reference framework, supplementing the commercial (accrual) accounting framework. Moreover, after presenting an empirical analysis of the financial results of a local government, fitting into the framework of cameral accounting, this particular analysis is offered to governmental organizations and business enterprises, if they want some practical guidance for how to analyse their financial (money) development. (original abstract)

Zaprezentowano dwie specyficzne teorie rachunkowości: księgowość memoriałową i kameralną, tworzące odpowiednio podstawy rachunku wynikowego i finansowego. Przedstawiono empiryczną analizę wyniku finansowego samorządów lokalnych, zaliczaną do podstaw rachunkowości kameralnej. Analiza ta została zaproponowana organizacjom rządowym i przedsiębiorstwom jako praktyczna pomoc przy analizowaniu ich rozwoju finansowego.

Słowa kluczowe

EN

Accounting theory; Financial performance; Enterprise development

PL

Teoria rachunkowości; Wynik finansowy; Rozwój przedsiębiorstwa

• Czasopismo: Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
• Rocznik: 2006
• Numer: nr 1
• Strony: 335--359

Twórcy

autor

Norvald Monsen

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