@misc{Sadowska_Beata_Adapting_2019,
 author={Sadowska, Beata and Ankudo-Jankowska, Anna and Starosta-Grala, Monika},
 identifier={DOI: 10.15611/pn.2019.8.17},
 year={2019},
 rights={Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy},
 publisher={Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu},
 description={Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2019; vol. 63, nr 8, s. 215-229},
 language={eng},
 abstract={Business entities are obliged to keep accounting records in accordance with specific and internally adopted accounting principles (policy) whose basic element is a chart of accounts. Entities are obliged to follow the adopted accounting principles in a reliable and transparent way and to present a financial situation, a financial result and the non-financial aspects of business activities.. The purpose of the article is to define the essence of the organization of accounting principle (policy) in a business entity and to describe desirable changes in the accounting policy and a chart of accounts as a condition for adapting a business entity to including environmental aspects. Apart from the introduction and the conclusion, the article includes three elements focusing on such issues as: accounting as a generator of information on environmental protection, a theoretical analysis of the organization of accounting principles (policy), and a model perspective of environmental accounting principles (policy) and a sample chart of accounts},
 type={artykuł},
 title={Adapting the organization of a company's accounting policy to include environmental aspects},
 keywords={natural environment, organization of accounting, accounting, chart of accounts, accounting principles, środowisko przyrodnicze, organizacja rachunkowości, rachunkowość, plan kont, zasady rachunkowości},
}