Title:

The place of regulatory accounting in the accounting system

Group publication title:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Title in english:

Research Papers of Wrocław University of Economics

Creator:

Borowiec, Leszek

Subject and Keywords:

accounting system ; regulatory accounting ; financial accounting ; management accounting ; system rachunkowości ; rachunkowość regulacyjna ; rachunkowość finansowa ; rachunkowość zarządcza

Description:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2018; Nr 515; s. 136-146

Abstrakt:

The objective of this article is to define the role of regulatory accounting and its place in the accounting system in the period of gradual decomposition of accounting into financial and management accounting. The following research methods have been adopted: critical literature review, analysis of legal acts, observation as well as action research on the example of an entity applying regulatory accounting in practice. The conclusions drawn in the elaboration suggest that despite its specific and distinctive character, regulatory accounting is part of a unified accounting system as far as science is concerned; whereas it is part of financial accounting as far as business practice is concerned

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2018

Resource Type:

artykuł

Format:

application/pdf

Resource Identifier:

doi:10.15611/pn.2018.515.10

Language:

eng

Relation:

Global Challenges of Management Control and Reporting ; Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2018; Nr 515

Rights:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-NC-ND 3.0 PL

Location:

Uniwersytet Ekonomiczny we Wrocławiu