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Etyczny aspekt teorii normatywnych rachunkowosci / Ethical Aspect of the Normative Theories of Accounting

Author

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  • Beata Rogowska

    (Jan Kochanowski University (JKU) in Kielce , Poland)

Abstract

The aim of this study is to show the ethical aspects of the so-called normative accounting theory (NT), with particular emphasis on the ethical and normative theory (EN) important for the development of accounting as a science, taking into account its social function. Attention is focused on the so-called axiological layer with regard to the methodological foundation (pragmatic methods and related metascience) regarding the work of theorists in Western Europe. Although in the years 70s shall be considered as unscientific and begin the process of domination positive theory of accounting. It seems that in the twentyfirst century takes rebirth specific ethical and social topics in accounting. The importance and usefulness of ethics in accounting due to turbulent environment changes of accounting and social needs, as well as changes within the science.

Suggested Citation

  • Beata Rogowska, 2016. "Etyczny aspekt teorii normatywnych rachunkowosci / Ethical Aspect of the Normative Theories of Accounting," Annales. Ethics in Economic Life, University of Lodz, Faculty of Economics and Sociology, vol. 19(3), pages 99-112, September.
    • Handle: RePEc:ann:journl:v:19:y:2016:i:3:p:99-112
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    File URL: http://www.annalesonline.uni.lodz.pl/archiwum/2016/2016_3_rogowska_99_112.pdf
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    References listed on IDEAS

    as
    1. Christopher Humphrey & Bill Lee, 2004. "The real life guide to accounting research: a strategy for inclusion," Qualitative Research in Accounting & Management, Emerald Group Publishing, vol. 1(1), pages 66-84, April.
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    More about this item

    Keywords

    methodology; ethics; normative theories; accounting;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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