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2021 | OriginalPaper | Buchkapitel

2. Accounting and Accountancy

verfasst von : Živko Bergant

Erschienen in: Accountancy and Social Responsibility

Verlag: Springer International Publishing

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Abstract

In this chapter, different definitions of accountancy are discussed. The broader meaning of accountancy comparing to accounting is emphasized. The difference between accountancy and accounting in an organization is deeply explained. To do this, the partial system approach is used. Accounting is defined as a part of information system with its information functions. Accountancy is discussed through tree partial systems and their connections. Some shortcomings of accounting theory are shown, especially its direction to external reporting and to mere process of accounting and neglecting its impact on socio-economic and political development. The main process of accounting (from data to information) is illustrated and deeply explained. Processes of accounting (book-keeping, forecasting, analyzing and controlling) are shown through their partial systems (operational, managerial and informational) and their connections are discussed.

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Fußnoten
1
Partial system in accordance with the theory of systems is defined as the entire system is viewed only from a certain point of view (e.g. the skeleton, nervous system or blood circulation in the human body. Subsystems represent, for example: head, arm, leg, etc. Partial system therefore allows studying a system from a selected viewpoint. More in Knoflacher (2002, p. 121).
 
2
Analysis of accounting data.
 
3
Business flow is any change of company’s assets or its obligations.
 
4
Ratio is an indicator, expressed in relation (fraction, index etc.).
 
Literatur
Zurück zum Zitat Hendriksen, Eldon (1965). Accounting Theory. Homewood: Richard D. Irwin, Inc. Hendriksen, Eldon (1965). Accounting Theory. Homewood: Richard D. Irwin, Inc.
Zurück zum Zitat Hines, D. Ruth (1989). Financial Accounting Knowledge, Conceptual Framework Projects and the Social Construction of the Accounting Profession. Accounting & Auditing Journal, Vol. 2, No. 2. Hines, D. Ruth (1989). Financial Accounting Knowledge, Conceptual Framework Projects and the Social Construction of the Accounting Profession. Accounting & Auditing Journal, Vol. 2, No. 2.
Zurück zum Zitat Hopwood, G. Anthony (1987). The Archaeology of Accounting Systems. Accounting, Organizations and Society, Vol. 12, No. 3, pp. 207–234. CrossRef Hopwood, G. Anthony (1987). The Archaeology of Accounting Systems. Accounting, Organizations and Society, Vol. 12, No. 3, pp. 207–234. CrossRef
Zurück zum Zitat Montagna, Paul (1991). Accounting Elites and Accounting Theory. Accounting, Organizations and Society, Vol. 16, No. 1, pp. 93–99. CrossRef Montagna, Paul (1991). Accounting Elites and Accounting Theory. Accounting, Organizations and Society, Vol. 16, No. 1, pp. 93–99. CrossRef
Zurück zum Zitat Roberts, John, Scapens, Robert (1985). Accounting Systems and Systems of Accountability – Understanding Accounting Practices in Their Organisational Contexts. Accounting, Organizations and Society, Vol. 10, No. 4. pp. 443–456. CrossRef Roberts, John, Scapens, Robert (1985). Accounting Systems and Systems of Accountability – Understanding Accounting Practices in Their Organisational Contexts. Accounting, Organizations and Society, Vol. 10, No. 4. pp. 443–456. CrossRef
Zurück zum Zitat Turk, Ivan (1978). Podatki in informacije v poslovnem sistemu. (In Slovene). Ljubljana: ZRFS. Turk, Ivan (1978). Podatki in informacije v poslovnem sistemu. (In Slovene). Ljubljana: ZRFS.
Zurück zum Zitat Watts, L. Ross, Zimmerman, L. Jerold (1979). The Demand for and Supply of Accounting Theories. The Accounting Review, Vol. 54, No. 2, pp. 273–305. Watts, L. Ross, Zimmerman, L. Jerold (1979). The Demand for and Supply of Accounting Theories. The Accounting Review, Vol. 54, No. 2, pp. 273–305.
Metadaten
Titel
Accounting and Accountancy
verfasst von
Živko Bergant
Copyright-Jahr
2021
DOI
https://doi.org/10.1007/978-3-030-77928-3_2