THE ROLE OF ACCOUNTING ENGINEERING IN SHAPING THE BALANCE POLICY OF A COMPANY

Leszek Michalczyk
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Leszek Michalczyk: Instytut Ekonomii, Socjologii i Filozofii, Kraków

Financial Internet Quarterly, 2012, vol. 8, issue 4, 44-52

Abstract: The issue discussed in the present paper is associated with a theoretical view of accounting engineering in which it is perceived as covering activities based on the use of variant solutions permitted by Polish balance sheet law. These possibilities are defined as the accounting policy of a given company. Keeping the accounts of a business enterprise in accordance with the accounting engineering paradigm requires a full use of codified variant accounting. The accounting policy of a company should, in these respects, be characterized by entries which are the least precise and the most facultative. The view of accounting assumed in the present article sees it as an auxiliary science for management and organizational studies. In this respect, it is also synonymous with recognizing accounting engineering as a paradigm of company management.

Keywords: variant accounting; accounting engineering; accounting policy; practical accounting in an economic (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:wsz:fiq000:v:8:y:2012:i:4:id:810

DOI: 10.65748/fiqf-2012-0029

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