@misc{Nowak_Marta_Polish_2018,
 author={Nowak, Marta},
 identifier={DOI: 10.15611/pn.2018.515.14},
 year={2018},
 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; 2018; Nr 515; s. 177-184},
 language={eng},
 abstract={Literature overview presented in this paper aims to identify and explore the main trends and pioneering approaches in Polish scientific literature on accounting ethics. Predominant approach can be characterized as: applied, empiric, praxis-oriented, legallybased and accountant-focused. Research is carried out by scientists specializing in accounting. The main trends are: focusing on two professions (accountant and financial auditor), and two spheres: book-keeping and financial statements, interpreting accounting ethics from practical point of view, as applied ethics, limiting accounting ethics to legal aspects and professional codes},
 title={Polish research on accounting ethics. Predominating trends and pioneering approaches},
 type={artykuł},
 keywords={accounting ethics, accounting theory, ethics, accounting, moral philosophy, business ethics, professional ethics, etyka rachunkowości, teoria rachunkowości, etyka, rachunkowość, filozofia moralna, etyka biznesu, etyka zawodowa},
}