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Rachunkowość jako nauka jej współdziałanie z dyscypliną finanst 15

ACCOUNTING AS A SCIENCE - ITS RELATIONSHIP TO THE DISCIPLINE OF FINANCE Abstract: Purpose - The purpose of this article is the presentation of accounting as a science and an indica-tion of its place and role in economic Sciences, in particular its relationship to the discipline of finance. Research Methodology-The paper used a method of study of literaturę (Polish and foreign literaturę), analy-sis of source materials and the method of deduction and induction.

Result - The result of the consideration presenting in the Article is proposition of cooperation between disci-plines in economic science in the field of research methods and tools, while maintaining the identity of each of them.

Originalily /value - The contents seem to be valuable given the dynamie growth of the global economic reality, the measurement becomes morę complicated and reąuires order and cooperation between different scientific disciplines, orinterdisciplinary approach .

Keywords: theory of accounting, economic Sciences, accounting system

Cytowanie

Walińska E, Rachunkowość jako nauka -jej współdziałanie z dyscypliną finanse. Zeszyty Naukowe Uniwersytetu Szczecińskiego nr 803, „Finanse, Rynki Finansowe, Ubezpieczenia" nr 66, Wydawnictwo Naukowe Uniwersytetu Szczecińskiego, Szczecin, s. 1-15; www.wneiz.pl/frfu.