Annales. Etyka w życiu gospodarczym / Annales. Ethics in Economic Life 2016 Vol. 19, No. 3, September 2016, 99–112 doi: http://dx.doi.org/10.18778/1899-2226.19.3.09
Beata Rogowska
Jan Kochanowski University (JKU) in Kielce Faculty of Law, Management and Administration e-mail: beat78@ujk.edu.pl
Ethical Aspect of the Normative Theories of Accounting
The aim of this study is to show the ethical aspects of the so-called normative accounting theory (NT), with particular emphasis on the ethical and normative theory (EN) important for the development o f accounting as a science, taking into account its social function. Attention is focused on the so-called axiological layer with regard to the methodological foundation (pragmatic methods and related metascience) regarding the work of theorists in Western Europe.
Although in the years 70s shall be considered as unscientific and begin the pro- cess of domination positive theory of accounting. It seems that in the twenty- first century takes rebirth specific ethical and social topics in accounting.
The importance and usefulness of ethics in accounting due to turbulent environ- ment changes of accounting and social needs, as well as changes within the science.
Keywords: methodology, ethics, normative theories, accounting JEL Classification: M40, M41, M49
