Why accounting science should be more normative?

Zeszyty Teoretyczne Rachunkowości

关键词: normative accounting;    normative economy;    Ethics;    Values;    ekonomia normatywna;    rachunkowość normatywna;   

DOI  :  10.5604/16414381.1212003

来源: DOAJ

【 摘 要 】

Faced with the economic problems vexing the world in recent years, we have witnessed an increased number of voices pointing to the need to redirect economics towards values. In relation to economics asa science, it means a shift towards a normative approach. The author supports this view and encouragesthe adoption of the normative approach in the area of accounting. The aim of the article is to point out the need to apply the normative approach in accounting to a greater extent than before, to present the benefits resulting from the approach and to indicate several vital problems that normative accounting could con-tribute to solving.

【 授权许可】

Unknown