Obszary stosowania rachunkowości partycypacyjnej
DOI:
https://doi.org/10.18559/1n0jzw55Słowa kluczowe:
Obiektywizm, Rachunkowość, Sprawozdawczość, AudytAbstrakt
Rachunkowość od początków swego istnienia zajmuje się rejestracją zdarzeń gospodarczych, ich przetwarzaniem i następnie prezentacją w skodyfikowanej formie, stając się obiektywnym źródłem informacji o kondycji finansowej i majątkowej podmiotów gospodarczych. Ów obiektywizm został zaburzony wprowadzeniem zagadnień wyceny realizowanej na potrzeby sprawozdawczości finansowej, wymuszającej często indywidualną interpretację rzeczywistości. Rozpoczął się proces "monopolizacji" wiedzy na temat rzetelnego i wiernego obrazu kondycji majątkowej i finansowej podmiotów gospodarczych. Celem artykułu jest zaprezentowanie przejawów stosowania koncepcji rachunkowości partycypacyjnej. Praktyczny aspekt tej koncepcji został przedstawiony w trzech obszarach współtworzenia treści systemu rachunkowości: koncepcji otwartych ksiąg, sprawozdawczości na żądanie oraz ciągłego audytu. Rachunkowość partycypacyjna może przywrócić utracony obiektywizm, a w szczególności pomóc w przyszłości przełamać monopol na wiedzę o rzetelnym i wiernym obrazie podmiotu.
Pobrania
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