Accounting (cognitive) methods – review of contemporary Polish literature

• Main Author: Edyta Łazarowicz
• Format: Article
• Language: English
• Published: Rada Naukowa SKwP 2015-04-01
• Series: Zeszyty Teoretyczne Rachunkowości
• Subjects: metody rachunkowości; metody poznawcze rachunkowości; metoda bilansowa; metoda podmiotowa; metodologia rachunkowości; accounting methods
• Online Access: http://ztr.skwp.pl/gicid/01.3001.0009.2919

The aim of the article is analysis of views on accounting (cognitive) methods which are presented in contemporary Polish literature. The following issues are the subject of the analysis: definitions of the term „accounting (cognitive) methods”, the set of accounting (cognitive) methods, definitions of individual accounting (cognitive) methods, differences between methods of accounting and principles of accounting. The article was prepared on the basis of analysis of literature on the subject from the period 2000–2014. Research indicates that the term „accounting (cognitive) methods” is rarely defined. Moreover, there are many different views on the set of these methods. The balance method is most frequently mentioned among all methods. There are also divergences in the definitions of the different accounting (cognitive) methods. Analysis of the literature shows that there are some very important problems to solve in the area of accounting (cognitive) methods: to define the term „accounting (cognitive) methods”, to determine the set of these methods and to define the various accounting (cognitive) methods.