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Liczba wyników
2013 | 71 | nr 127 | 39--54
Tytuł artykułu

Główne wątki dyskusji nad stanem badań naukowych w rachunkowości w Stanach Zjednoczonych

Warianty tytułu
Main Points of Discussion on the State of Accounting Research in the United States
Języki publikacji
PL
Abstrakty
Przytaczane w artykule opinie naukowców, wygłaszane w debacie na temat amerykańskich badań naukowych w rachunkowości, wskazują na okres wyraźnego przesilenia stanu, w jakim znalazła się nauka rachunkowości na początku XXI w. Krytyka dotyczy zarówno stosowanych metod, celu, jak i zakresu prowadzonych badań. Niniejszy artykuł, poprzez prezentację rysu historycznego badań naukowych w rachunkowości Stanów Zjednoczonych, próbuje zdiagnozować przyczyny obecnego, krytykowanego stanu rzeczy oraz pokazuje potencjalne sposoby poprawy sytuacji proponowane przez amerykańskich naukowców. Stara się on także odpowiedzieć na pytanie o pożądany obecnie sposób uprawiania badań z zakresu rachunkowości, niezależnie od miejsca, w którym będą one prowadzone. (abstrakt oryginalny)
EN
According to the current debate among accounting theorists in the US, accounting research is in its critical point. The criticism applies to methods, purpose, and scope of research in accounting. By presenting the historical overview of accounting research in the US, the article tries to identify the causes of the current situation. It also shows potential methods of improvement proposed by American scientists. The question of the most appropriate way of conducting accounting research in the future is very important for all scientists, regardless of the place in which it is conducted.(original abstract)
Rocznik
Tom
71
Numer
Strony
39--54
Opis fizyczny
Twórcy
  • Szkoła Główna Handlowa w Warszawie
Bibliografia
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Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171277263

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