Inhaltsangabe oder Einleitung
“Accounting is not a science: It has been developed to serve a purpose”. A statement
that might be controversially discussed nowadays since the collapse of the socialism,
growing globalisation and the convergence of international financial markets have
forced national accounting systems to change during the last decades. This paper
will examine the validity of this statement in particular on the example of the recent
development in Poland. First it will briefly introduce the social and economic
environment in Poland under socialism, its transition to a market economy and the
current situation and future prospects. Second, the economic and social development
of Poland will be related to changes in the polish system of accounting and financial
reporting. A short view on the development of the accounting profession will be
given. Finally, a conclusion will compare the given statement with the polish situation
and give proof for its validity. After World War II Poland introduced a planned economy urged by the Russian
paradigm. Private property was restricted to agriculture, manufacturing and few
business services. In the late 70th Poland went into serious economic struggles
emerging from a high level of public debt from reinforcing the industrial sector.
Poland had to face sustainable inflation problems which finally lead to the breakdown
of the communistic regime (Roberts et al, 1998b). It was replaced by a coalition
government under leadership of the trade union movement „Solidarnosc“ in 1989. [...]
- Arbeit zitieren
- Markus Bruetsch (Autor:in), 2003, Accounting and Socio-economic changes in Poland, München, GRIN Verlag, https://www.grin.com/document/14845
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