Aleksandra Banaszkiewicz

Corporate Social Responsibility accounting in the context of the selected cultural aspects of the twenty-first century

In the reality of today’s economy, financial analysis and quantity and valuable reports appear to be an inadequate source of information, because they are restricted only to the data concerning the financial situation of a specific situation unit. Society is also interested in information on the relationship of its surroundings. Accounting is becoming therefore a difficult task to reflect new processes in the organization, which has so far not been the object of it interest. At the junction of Corporate Social Responsibility and the accounting is so new financial statement called CSR report. This article focuses on selected aspects of culture, such as activities to protect the environment and society that need to take interest in accounting. These treatments have been transferred from everyday life to the business world and inevitably forced to take into account the new trends in the current practice of cultural activities.

Bookkeeping techniques in historical perspective

Accounting history researchers agree on the fact that a double accounting system is not an invention of one man, or by chance. This is probably the result of tests and experiments carried out by a number of merchants and bankers in various Italian cities. Over the years, the accounting system was improved. The oldest technique is the method of Italian bookkeeping, otherwise known as Venetian accounting. By the end of the eighteenth century as part of a double accounting was created a few ways to make entries in the books trade. The most commonly used is the method: Italian, French and German. Nineteenth and early twentieth century brought new accounting methods, such as the American method.