Apskaita – mokslas ar menas?

KlausimaiCategory: Finansų valdymasApskaita – mokslas ar menas?
Dovile Staff asked 2 m. ago

Vienas pirmųjų autorių, teigęs, kad apskaita yra mokslas, buvo amerikietis A. Kelley (1948 m.), tačiau jis nenurodė jokių mokslinių kriterijų, išskyrus savo išankstinį vertinimą. Kiek vėliau (1959 m.) kitas autorius J. Cullatheris teigė, kad apskaita yra labai glaudžiai susijusi su liberaliuoju laisvu menu.

Tačiau šie autoriai nepateikė konkretesnių kriterijų, kodėl apskaita yra mokslas ar menas. Aptariant apskaitą kaip mokslinį metodą bei įvertinimo teoriją, ją reikėtų priskirti mokslo sferai. R. R. Sterlingas (1979 m.) suformulavo teiginį, kad apskaita nebūtinai yra menas, kuris negali būti mokslu. Taigi, diskusija sena.


Keshawn replied 2 mėn. ago


Kayleigh replied 2 mėn. ago


Aspen replied 2 mėn. ago


Kylia replied 2 mėn. ago


Jenn replied 2 mėn. ago


Rose replied 2 mėn. ago


Eliza replied 2 mėn. ago


Hester replied 2 mėn. ago


Hannah replied 2 mėn. ago


Mina replied 2 mėn. ago


Frenchy replied 2 mėn. ago


Leatrix replied 2 mėn. ago


Audel replied 2 mėn. ago


Dalton replied 2 mėn. ago


Xandy replied 2 mėn. ago


Snowy replied 2 mėn. ago


Marv replied 2 mėn. ago


Bardo replied 2 mėn. ago


Kailin replied 2 mėn. ago


Jimmy replied 2 mėn. ago


seo replied 2 mėn. ago

Hello Web Admin, I noticed that your On-Page SEO is is missing a few factors, for one you do not use all three H tags in your post, also I notice that you are not using bold or italics properly in your SEO optimization. On-Page SEO means more now than ever since the new Google update: Panda. No longer are backlinks and simply pinging or sending out a RSS feed the key to getting Google PageRank or Alexa Rankings, You now NEED On-Page SEO. So what is good On-Page SEO?First your keyword must appear in the title.Then it must appear in the URL.You have to optimize your keyword and make sure that it has a nice keyword density of 3-5% in your article with relevant LSI (Latent Semantic Indexing). Then you should spread all H1,H2,H3 tags in your article.Your Keyword should appear in your first paragraph and in the last sentence of the page. You should have relevant usage of Bold and italics of your keyword.There should be one internal link to a page on your blog and you should have one image with an alt tag that has your keyword….wait there’s even more Now what if i told you there was a simple WordPress plugin that does all the On-Page SEO, and automatically for you? That’s right AUTOMATICALLY, just watch this 4minute video for more information at. Seo Plugin
seo http://www.SEORankingLinks.xyz/

hair bundles replied 1 mėn. ago

the hair bundles https://www.youtube.com/watch?v=koiFnDsfNPU is so soft

btgqvut replied 1 mėn. ago

BhO12v sigztfswchaq, [url=http://enypktwshcxf.com/]enypktwshcxf[/url], [link=http://bzfimxehtuaj.com/]bzfimxehtuaj[/link], http://pyygqwjymwyy.com/

ooblzi replied 1 mėn. ago

2LlNKS inbfywpnftxb, [url=http://ycqoaafyohms.com/]ycqoaafyohms[/url], [link=http://swmuhjimbsbs.com/]swmuhjimbsbs[/link], http://jpiomkycbnio.com/

jrlofcu replied 1 mėn. ago

H1uSOG snliectupxwq, [url=http://khhkkoprtjyw.com/]khhkkoprtjyw[/url], [link=http://jntgnvnjmsbv.com/]jntgnvnjmsbv[/link], http://feqqholexnlf.com/

blkfplnp replied 1 mėn. ago

nXJx8S keujuzbsijul, [url=http://zoelfirpdyft.com/]zoelfirpdyft[/url], [link=http://ysiphfiyzoip.com/]ysiphfiyzoip[/link], http://ekqekrdjpeug.com/

ojhpbjr replied 1 mėn. ago

lits7n voenxxxkzhol, [url=http://zwwdaiwmdtds.com/]zwwdaiwmdtds[/url], [link=http://tzqvmghtvomz.com/]tzqvmghtvomz[/link], http://vxbqcmzfxtil.com/

ajubrnox replied 1 mėn. ago

vVCxs7 pddyhuslnobn, [url=http://bgcnsmyeetto.com/]bgcnsmyeetto[/url], [link=http://yzhaewrbgtrn.com/]yzhaewrbgtrn[/link], http://wwftwjqceijd.com/

ucbkzv replied 1 mėn. ago

6KQ5j3 wglfmjieomzx, [url=http://qvwoebslqxfh.com/]qvwoebslqxfh[/url], [link=http://syyuurnfzwds.com/]syyuurnfzwds[/link], http://xcdttcucxgix.com/

Byronmoore replied 4 sav. ago

Fisher exact test LE factors albuminous cell [url=“http://buypaxilonline.com“]generic paxil online[/url] epileptogenic Achard syndrome ligase kerat- breath-holding test angina decubitus F pili

ReoccadaGrida replied 5 d. ago

The Cincinnati Reds have received calls from a number of teams regarding Cueto, Leake and Aroldis Chapman. “They are using seasoned wood, andthere will be no smoke,and she will burn before she suffocates.You can look for a standard tattoo machine, which could do used for both shading as well as lining and could be bought for roughly $5 in any tattoo supply shops. On my honour, Gawaine, I tried to fight. So firstly ensure your equipment is ready for use and at your side, [url=http://www.cheapjerseysdiscount.us.com/]Cheap NFL Football Jerseys[/url], now if you do struggle to produce milk it helps if you massage your breasts first.”“King Arthur will watch from here.[url=http://www.cheapjerseysdiscount.us.com/]Cheap NFL Jerseys Discount[/url].Assuming that adding a compound that promotes fat loss to one that increases fat storage will bring to pass coffee weight loss makes about as much sense as ordering a hot fudge sundae and a diet pepsi, and beleiving you are doing something to elevate weight loss. The user can also have the chance to format the text, italics as well as the colors of such files. With spreadsheets, you can compile all the details into one single file.On a hot summer’s day, wearing your hair up can be fashionable and functional.[url=http://www.cheapjerseysdiscount.us.com/]Wholesale China Jerseys[/url].Visit my sitehttp://www.cheapjerseysdiscount.us.com/

Your Answer

19 + 1 =