| Autor: Paweł Żuraw | 513 |
Strony: 513-521
pełen tekst
SPECIFITITY OF THE JOB OF AN ACCOUNTANT VERSUS THE POWER OF INFLUENCE OF THE BOARD IN ECONOMIC UNITS
Summary
The article`s aim is to show the specificity of the job of an accountant in the context of the possibility of wielding the influence through board representatives of economic units. The author undertook the analysis of the real relations between accountants and their superiors on the basis of popular opinions, press notes and his own observations. The central axis of the article is an attempt to prove that accountants are not always independent in their decisions, opinions and undertakings connected with the career. Many times they remain under the pressure of their employers, owners, managerial staff. Such manipulations orient the work of financial service to activities which do not necessarily remain in accordance with the binding law and professional ethics. Wielding the influence has its roots mainly in realization of business strategies, which are often geared towards aims connected with financial profits maximization and gaining a competitive advantage, particularly in hard times of the slump in the economy.
pełen tekstSPECIFITITY OF THE JOB OF AN ACCOUNTANT VERSUS THE POWER OF INFLUENCE OF THE BOARD IN ECONOMIC UNITS
Summary
The article`s aim is to show the specificity of the job of an accountant in the context of the possibility of wielding the influence through board representatives of economic units. The author undertook the analysis of the real relations between accountants and their superiors on the basis of popular opinions, press notes and his own observations. The central axis of the article is an attempt to prove that accountants are not always independent in their decisions, opinions and undertakings connected with the career. Many times they remain under the pressure of their employers, owners, managerial staff. Such manipulations orient the work of financial service to activities which do not necessarily remain in accordance with the binding law and professional ethics. Wielding the influence has its roots mainly in realization of business strategies, which are often geared towards aims connected with financial profits maximization and gaining a competitive advantage, particularly in hard times of the slump in the economy.