Since 2014
Accounting Books as a Source of Information and the Basis for Civil Liability
Journal of Corporate Responsibility and Leadership
View Archive Info| Field | Value | |
| Title |
Accounting Books as a Source of Information and the Basis for Civil Liability
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| Creator |
Voss, Grażyna; The Faculty of Management, UTP University of Science and Technology in Bydgoszcz |
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| Subject |
financial statements; criminal responsibility; ethical standards; accounting
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| Description |
Purpose: The aim of the paper is to present inconsistencies in kemping accounting books and legal effects concerning dishonest keeping or not keeping accounting books.Design/methodology/approach: Analysis of legal acts and statistical data on the penalties imposed and court judgments for violation of legal provisions in the preparation and presentation of financial statements.Findings: The scope and size of inconsistencies in financial information indicate the growing role of compliance and application of ethical standards and the Code of professional ethics in accounting.Research and practical limitations/implications: The findings provide recommendations to implement new standards and procedures for improving the quality of information presented to stakeholders and to separate the functions of the executive and control functions related to bookkeeping.Paper type: research paper.
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| Publisher |
Nicolaus Copernicus University in Toruń
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| Contributor |
—
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| Date |
2017-02-01
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://apcz.umk.pl/czasopisma/index.php/JCRL/article/view/JCRL.2016.011
10.12775/JCRL.2016.011 |
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| Source |
Journal of Corporate Responsibility and Leadership; Vol 3, No 2 (2016): Positive Management and Leadership in Socially Responsible Organisations; 99-113
Journal of Corporate Responsibility and Leadership; Vol 3, No 2 (2016): Positive Management and Leadership in Socially Responsible Organisations; 99-113 2392-2699 2392-2680 |
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| Language |
eng
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| Relation |
http://apcz.umk.pl/czasopisma/index.php/JCRL/article/view/JCRL.2016.011/11204
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| Rights |
Copyright (c) 2017 Journal of Corporate Responsibility and Leadership
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